Exports of services: supply earning foreign exchange qualifies as export under GATT rules and DGFT clarification. Exports of services under the Policy require supply by a service provider that earns free foreign exchange, including rupee receipts treated by RBI as equivalent; under the GATT Services Agreement, services rendered within the service provider's territory qualify as exports, and 'relating to exports' refers to exports of services by service providers under GATT, with provisioning of services eligible for benefits irrespective of vessels serviced.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exports of services: supply earning foreign exchange qualifies as export under GATT rules and DGFT clarification.
Exports of services under the Policy require supply by a service provider that earns free foreign exchange, including rupee receipts treated by RBI as equivalent; under the GATT Services Agreement, services rendered within the service provider's territory qualify as exports, and "relating to exports" refers to exports of services by service providers under GATT, with provisioning of services eligible for benefits irrespective of vessels serviced.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
