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Indirect Tax Weekly Digest | 27 October 2021

27 October 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 - Receipt of amount due to termination of a contract qualifies as ‘Supply’ by way of tolerating an act and is exigible to GST;
  • AAR, Maharashtra - Services provided qualify as ‘job work’ even if the new product emerged does not have a distinct name, character and use;
  • AAR, Telangana - Reimbursement of salary, ESI, PF etc received by house keeping service providers forms part of their value of supply.

We hope you find it useful and an interesting read.