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Indirect Tax Weekly Digest | 31 March 2020

31 March 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-Karnataka, Services provided merely as an agent squarely falls under the category of ‘intermediary’ services, no tax liability under reverse charge on export of services;
  • AAR-Karnataka, Street lighting activity provided to the municipal corporation under ESCO contract is a composite supply, where the principal supply is ‘supply of goods’;
  • AAR-Karnataka, Supply of purified drinking water to public in empty unsealed cans is not entitled for exemption from GST.

We hope you find it useful and an interesting read.