AAR : Services of back-office administrative, accounting support & payroll-processing, to overseas client, not ‘zero-rated’ supply

Nov 19,2018

Maharashtra AAR holds that back office administrative and accounting support services, pay-roll processing and maintenance of employee records, rendered by applicant to overseas client, a registered person incorporated in India, does not constitute an ‘export of service’; States that, applicant arranges/facilitates supply of goods or services or both between overseas client and customers of overseas client, therefore, applicant is clearly covered and falls in ‘intermedi...

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