AAR : Applicant’s support services to Abu-Dhabi group entity, exports, covered under zero-rated supply

Mar 08,2019

Maharashtra AAR holds that transaction covered under the Marketing Service Agreement through which applicant provides administrative & support services in respect of foreign business carried on by client (NES Abu Dhabi) qualifies as an export of service & therefore, a Zero rated supply under GST Act; Noting that applicant provides general advice & assistance in relation to the administrative support services which are charged on time & cost basis, AAR opines t...

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