GST payable on Back Office Support Services and are not Exports

In re Vservglobal Pvt. Ltd. (GST AAAR Maharastra) The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing  that the services being offered by Appellant is a package of services, which is nothing but a composite supply, of which the principal supply is that of intermediary services. The claim of the Appellant about principal supply being ‘Back office Support’ and `Accounting’ and other services being ancillary is not tenable as the services detailed in para 33 above cannot be considered as ancillary services to the ...