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Indirect Tax Weekly Digest | 25 June 2019

25 June 2019

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

This edition of the weekly digest highlights:

  • AAR, West Bengal - ITC on purchase of motor vehicle is not admissible when for supplied on rental basis
  • AAR, Maharashtra - Supply of goods or services for setting up of a telecom network shall qualify as a ‘composite supply’ and attract GST at the rate of 18%
  • NAPA - Stay granted by the Hon'ble High Court of Delhi, in the case of Pyramid Infratech Pvt. Ltd. decided by the NAPA, is only an interim arrangement and cannot act as a precedence to determine profiteering in other cases. Builder is liable to pass on the benefits even when the major portion of works done through sub-contractors.

We hope you find it useful and an interesting read.