Indirect Tax Weekly Digest | 07 July 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, West Bengal - Sale of the assets of a corporate debtor by the liquidator (appointed by NCLT) is a supply of goods and is required to take registration under section 24 of the GST Act, 2017;
• AAR, West Bengal - Applicability of GST under Reverse Charge Mechanism (“RCM”) where the services are provided by Indian branch on behalf of its foreign entity;
• AAR, Maharashtra - Providing transportation service as a vehicle owner to Goods Transport Agency (GTA) is not a GTA service.

We hope you find it useful and an interesting read.