https://www.taxtmi.com/caselaws?id=371881 The photography services provided by an Indian company to its parent company in Israel are subject to State Goods and Services Tax (SGST) and Central Goods and Services Tax (CGST) as the services are performed in India. Despite meeting some criteria, the services do not qualify as zero-rated "export" supply under the Integrated Goods and Services Tax (IGST) Act, 2017, as they do not fulfill all conditions specified. Consequently, the supply is not zero-rated and is subject to SGST and CGST. en-us Mon, 20 Aug 2018 00:00:00 +0530 Fri, 28 Mar 2025 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371881 The photography services provided by an Indian company to its parent company in Israel are subject to State Goods and Services Tax (SGST) and Central Goods and Services Tax (CGST) as the services are performed in India. Despite meeting some criteria, the services do not qualify as zero-rated "export" supply under the Integrated Goods and Services Tax (IGST) Act, 2017, as they do not fulfill all conditions specified. Consequently, the supply is not zero-rated and is subject to SGST and CGST. Case-Laws GST Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371881