Case Law Details
In re Vservglobal Private Limited (GST AAR Maharastra)
The applicant is registered person under GST ACT who is supplier of Services, which is a corporate entity incorporated in India and having its registered office in Mumbai. The orders for supply of said services are received in its Mumbai office and also services are executed from its offices situated in Mumbai.
On the basis of this service agreement applicant submits that the services proposed to be rendered such as back office administrative and accounting support services, a Pay roll processing and maintenance of records of employees of the client satisfy all the elements of “export of services as defined under the GST Act and therefore qualify as zero rated supply as per section 16 of the IGST Act.
Also Read AAAR Order– GST payable on Back Office Support Services and are not Exports
During the course of final hearing held on 26.06.2018 and having regards to the facts of the case applicant was called on to submit his written contention specifically insisting that how they are not covered in the definition of ‘ intermediary’ as defined u/s.2(26) of the IGST Act. In response applicant made further submission dated 02.07.2018 which is already reproduced above.
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