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Indirect Tax Weekly Digest | 28 July 2021

28 July 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- Tendering process amounts to supply of services and registration services under dentistry profession are exigible to GST
  • AAR Maharashtra - Eligible ITC availed from main business cannot be used against payment of GST liability on renting of immovable property as same is ancillary business activity and ITC is not allowed in respect of food and beverages, manpower services and LPG cylinders refiling for use in industrial canteen
  • AAR Kerala - The services of construction of residential apartments are liable to 18% GST for the period from 01 April 2019 onwards, as the projects does not come under any of the schemes specified in item (i.e.) of the notification no:03/2019 dated 29 March 2019

We hope you find it useful and an interesting read.