GST & IGST Applicability on India-based Monitoring of UK Software Contracts

In re Luksha Consulting Private Limited (GST AAR Tamilnadu) The case of “In re Luksha Consulting Private Limited” throws light on the implications of GST & IGST for monitoring software contracts in the UK by an India-based company. This article delves deep into the ruling, analyzing its various facets and implications. Determining the Nature of the Service: From the facts presented, it’s evident that Luksha Consulting offers IT-enabled services to an offshore company. The services, prima facie, seem to align with the criteria for “export of services”. The Defi...