Indirect Tax Weekly Digest | 26 March 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 – Maharashtra - Eligibility of ITC on procurement of gold coins to be distributed to customers as a part of sales promotion scheme
• AAR – Uttarakhand - Solar rooftop power plant and Solar Irrigation Water Pumping System along with design, erection, commissioning & installation qualifies as ‘composite supply’ and not ‘works contract’
• AAR – Maharashtra - ISD registration is compulsory for a supplier required distribute the common credit
• AAR – Maharashtra - Services provided to a group company, which is not merely an establishment of a distinct person is an export

We hope you find it useful and an interesting read.