Indirect Tax Weekly Digest | 08 June 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 West Bengal- Entity setup under the Act of Parliament / State Legislature is a Government Entity
• AAR West Bengal- Aerobic microorganism/protein derived thereof used as a biological agent to reduce the requirement of cement is classifiable under HSN 3824 40 taxable at 18%
• AAAR Uttar Pradesh - Amount recovered from employees towards car parking charges to be deemed as ‘supply of service’ and that the value of supply would be ‘Nil’, subject to the fulfilment of the conditions prescribed for the pure agent

We hope you find it useful and an interesting read.