Indirect Tax Weekly Digest | 04 April 2023

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:

  • Delhi High Court - Services provided on own account cannot be considered 'intermediary services
  • AAR Karnataka - Endorsement of the bill of lading to an overseas customer shall be treated neither as a supply of goods nor a supply of service
  • AAR Punjab – ITC is not available in cases where the immediate seller makes payment of applicable tax, but its preceding suppliers failed to discharge applicable GST.

We hope you find it useful and an interesting read.

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