https://www.taxtmi.com/caselaws?id=376573 The AAR, Maharashtra ruled that administrative and support services provided by an Indian company to its foreign group company constitute zero-rated supply under GST. The Authority determined that despite being group companies, both entities are independent with different management and shareholding patterns, satisfying export of services criteria under IGST Act Section 2(6). The services were classified as non-intermediary since the relationship was between independent contractors, not principal-agent. With the supplier located in India, recipient in Abu Dhabi, payment in foreign exchange, and place of supply being outside India, the transaction qualified as export of taxable services eligible for zero-rated treatment. en-us Wed, 19 Dec 2018 00:00:00 +0530 Fri, 28 Mar 2025 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376573 The AAR, Maharashtra ruled that administrative and support services provided by an Indian company to its foreign group company constitute zero-rated supply under GST. The Authority determined that despite being group companies, both entities are independent with different management and shareholding patterns, satisfying export of services criteria under IGST Act Section 2(6). The services were classified as non-intermediary since the relationship was between independent contractors, not principal-agent. With the supplier located in India, recipient in Abu Dhabi, payment in foreign exchange, and place of supply being outside India, the transaction qualified as export of taxable services eligible for zero-rated treatment. Case-Laws GST Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376573