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Support services provided by an Indian supplier to foreign client to be treated as Zero rated supplies

March 12, 2019[2019] 103 122 (AAR - MAHARASHTRA)

GST: Where applicant, located in India and client situated in Abu Dhabi, have proposed to enter into a service agreement through which applicant will provide support service in respect of foreign business carried on by client as per Master Services Agreement (MSA), transaction covered under MSA between applicant and client is a zero rated supply and is export of service

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