Business Support and Software Services to Foreign Affiliates Qualify as Export of Services Not Intermediary
Business Support and Software Services to Foreign Affiliates Qualify as Export of Services Not Intermediary Issue Whether business support and software development services provided by an Indian subsidiary to its foreign affiliates on a principal-to-principal basis constitute zero-rated export of services or non-eligible intermediary services under the IGST Act, 2017. Facts The appellant, an Indian… Read More »