https://www.taxtmi.com/forum/issue?id=114003 Cross-border BIM design services billed by the Hyderabad entity to a distinct corporate office abroad qualify as export of services and are zero-rated, permitting export without IGST under a Letter of Undertaking (LUT) or with tax payment followed by refund; the export treatment depends on whether the foreign counterparty is a separate company rather than a branch. en-us Wed, 01 Aug 2018 15:18:05 +0530 Thu, 23 Jan 2025 15:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114003 Cross-border BIM design services billed by the Hyderabad entity to a distinct corporate office abroad qualify as export of services and are zero-rated, permitting export without IGST under a Letter of Undertaking (LUT) or with tax payment followed by refund; the export treatment depends on whether the foreign counterparty is a separate company rather than a branch. Discussion-Forum GST Wed, 01 Aug 2018 15:18:05 +0530 https://www.taxtmi.com/forum/issue?id=114003