Court Rules Export Services to US Parent Co. Not Intermediary; Qualifies as Export Under IGST Act Section 2(6.
Case-Laws
GST
The HC held that the petitioner was providing export of services to its US parent company, not intermediary services. The petitioner assisted the parent in business consultancy by setting up meetings with experts/clients and providing advisory services. The payment terms showed the petitioner earned 8% markup, operating independently. Following Ernst & Young, sinc
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