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.....
