{"id":74705,"date":"2026-01-01T11:12:48","date_gmt":"2026-01-01T05:42:48","guid":{"rendered":""},"modified":"2026-01-01T11:12:48","modified_gmt":"2026-01-01T05:42:48","slug":"data-management-services-for-foreign-affiliates-under-master-service-agreement-treated-as-export-gst-demand-interest-and-penalty-set-aside","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74705","title":{"rendered":"Data management services for foreign affiliates under master service agreement treated as export; GST demand, interest and penalty set aside"},"content":{"rendered":"<p>Data management services for foreign affiliates under master service agreement treated as export; GST demand, interest and penalty set aside<br \/>Case-Laws<br \/>GST<br \/>Services rendered to foreign affiliates were examined to determine whether they constituted export of services and whether GST could be levied on &#8220;data management services.&#8221; 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95625\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74705","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74705","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74705"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74705\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}