BDO Indirect Tax Weekly Digest 13 August 2019

This edition of the weekly digest highlights:

  • AAR, Delhi – ‘Hotel accommodation’ services supplied as pure agent to exclude from the value of hotel accommodation;
  • AAR, Karnataka – Levy of GST on partially constructed flats where the project has been started under pre-GST era;
  • CESTAT, Delhi – Services provided on principal to principal basis does not qualify as an ‘intermediary’.

Source: BDO