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- Zero Rated Supply / Intermediary
- Exports / Intermediary
- Whether after sales support services provided to Indian customers as per agreement with Foreign Customer qualify as zero-rated supply ?
Whether after sales support services provided to Indian customers as per agreement with Foreign Customer qualify as zero-rated supply ?
TRT-2025-884
Issue Favourable to Tax Payer ?:- yes
Held - An intermediary essentially arranges or facilitates the main supply between two or more persons and does not provide the main supply himself.....
TRT-2025-870
Issue Favourable to Tax Payer ?:- yes
Held - A reading of the definitions given in Section 2(93) and 2(31) of the CGST Act, indicates that the person who is required to make a payment f.....
- Whether GST is leviable on services received through secondment of employees from outside India ?
- Whether transfer of business to another GSTIN of the same entity qualifies as a going concern transfer ?
- Whether consideration received in Indian Rupees from a bank located outside India qualifies as receipt of foreign convertible exchange ?
