https://www.taxtmi.com/caselaws?id=370616 The AAR Maharashtra ruled that the applicant's back office support services to overseas clients do not qualify as zero-rated supply under section 16 of IGST Act. The applicant was classified as an intermediary facilitating supply between overseas clients and their customers. Since the place of supply for intermediary services is the supplier's location (Maharashtra, India), and the transaction failed to satisfy condition (iii) of the export of services definition under section 2(6), the services cannot be considered export of services. The authority distinguished this case from the GoDaddy precedent, noting the applicant's services were provided on behalf of clients rather than on a principal-to-principal basis. en-us Sat, 07 Jul 2018 00:00:00 +0530 Wed, 11 Jun 2025 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370616 The AAR Maharashtra ruled that the applicant's back office support services to overseas clients do not qualify as zero-rated supply under section 16 of IGST Act. The applicant was classified as an intermediary facilitating supply between overseas clients and their customers. Since the place of supply for intermediary services is the supplier's location (Maharashtra, India), and the transaction failed to satisfy condition (iii) of the export of services definition under section 2(6), the services cannot be considered export of services. The authority distinguished this case from the GoDaddy precedent, noting the applicant's services were provided on behalf of clients rather than on a principal-to-principal basis. Case-Laws GST Sat, 07 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370616