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Back office support services to overseas companies treated as Intermediary Services: AAR

November 20, 2018[2018] 99 taxmann.com 253 (AAR - MAHARASHTRA)
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GST: Back office support services provided by applicant, an Indian company, to overseas clients do not qualify as 'export of services', as place of supply of service is in India and accordingly not a 'zero rated supply' as per section 16(1) of IGST Act, 2017

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