Indirect Tax Weekly Digest | 23 June 2021

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, Maharashtra - Transfer of right to use motor vehicle amounts to ‘renting’ of motor vehicle;
• AAR, Maharashtra - Concessional GST rate of 5% shall be charged on scientific and technical equipments supplied to certain public funded research institutions as per notification no:45/2017-CT(R) dated 14 November 2017;
• AAR, Tamil Nadu - The activities of construction, being composite supply of Works Contract are classifiable under HSN 9954 with18% GST.

We hope you find it useful and an interesting read.