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Indirect Tax Weekly Digest | 29 September 2020

29 September 2020

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 - Complex, building, civil structure or a part thereof including a complex or building intended for sale to a buyer, wholly or partly where entire consideration is received after the issuance of completion certificate by the competent authority or after its first occupation, whichever is earlier shall not be treated as supply of services;
  • AAR, Karnataka - Housing society engaged in development and sale of sites liable to pay tax on amount collected from members of the society;
  • AAR, Gujarat - A person supplying goods and service on behalf of a taxable person is liable to take registration under GST.

We hope you find it useful and an interesting read.