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Indirect Tax Weekly Digest | 24 February 2021

24 February 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, Gujarat - Services which also include supply of goods, cannot be considered as ‘pure services’ for availing any benefit under GST;
  • AAR, Karnataka - Liaison services for clinical research activities are not an exempted supply;
  • AAAR, Rajasthan - Hostel accommodation services along with other facilities to the students for a lumpsum fee is a ‘mixed supply’.

We hope you find it useful and an interesting read.