Zero rated supply may exclude services performed domestically on goods made available in country, requiring domestic GST liability. The definition of Zero rated supply under the IGST regime includes export of goods or services and supply to SEZs; administrative rulings confirm that services performed domestically on goods made available in the country and certain overseas-facing back-office services do not qualify as export of service and therefore attract domestic tax liability under CGST and SGST.
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.
Zero rated supply may exclude services performed domestically on goods made available in country, requiring domestic GST liability.
The definition of Zero rated supply under the IGST regime includes export of goods or services and supply to SEZs; administrative rulings confirm that services performed domestically on goods made available in the country and certain overseas-facing back-office services do not qualify as export of service and therefore attract domestic tax liability under CGST and SGST.
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