The Maharashtra Appellate Authority for Advance Ruling (AAAR) had held in a ruling in February that back-office support services did not qualify as “export of service” and were in the nature of arranging or facilitating supply of goods or services between overseas companies and customers. It said these services fell in category of intermediary services and were liable to GST.
from Economy-News-Economic Times https://ift.tt/37IFRq7
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