Data management services for foreign affiliates under master service agreement treated as export; GST demand, interest and penalty set aside

Data management services for foreign affiliates under master service agreement treated as export; GST demand, interest and penalty set asideCase-LawsGSTServices rendered to foreign affiliates were examined to determine whether they constituted export of s

Data management services for foreign affiliates under master service agreement treated as export; GST demand, interest and penalty set aside
Case-Laws
GST
Services rendered to foreign affiliates were examined to determine whether they constituted export of services and whether GST could be levied on “data management services.” Applying para 3.2 of Circular No. 209/1/2018-ST, the place of provision for software-related services including testing, debugging, modification, customisation, u

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