https://www.taxtmi.com/caselaws?id=371458 The commission received by M/s. Micro Instruments for intermediary services was not classified as an "export of services" under the IGST Act, 2017, and did not qualify for zero-rated tax. The supply of services by M/s. Micro Instruments was deemed an inter-state supply, attracting IGST at the rate of 18%. en-us Fri, 10 Aug 2018 00:00:00 +0530 Fri, 28 Mar 2025 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371458 The commission received by M/s. Micro Instruments for intermediary services was not classified as an "export of services" under the IGST Act, 2017, and did not qualify for zero-rated tax. The supply of services by M/s. Micro Instruments was deemed an inter-state supply, attracting IGST at the rate of 18%. Case-Laws GST Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371458