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Indirect Tax Weekly Digest | 22 December 2020

22 December 2020

Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India.

This edition of the weekly digest highlights:   

  • AAR, Gujarat - Payment of one–time and annual lease premium is a ‘Supply’ under GST law;
  • AAR, Karnataka - Rendering pure consultancy services to Government/local authority related to works entrusted under article 243W of the constitution is an exempt supply;
  • CESTAT, Bangalore - ITC shall be availed on ‘sole selling agent’ services provided as the same qualify as an 'input service' under CENVAT Credit Rules, 2004.

We hope you find it useful and an interesting read.