https://www.taxtmi.com/caselaws?id=396443 The applicant's IT software-related consulting services provided to an Indian company for a US client were deemed as local services, not exports. The applicant is required to pay GST on these services as they constitute a supply of services under the CGST/TNGST Act. The questions regarding zero-rated supply benefits and eligibility for tax refunds were not addressed by the authority as they were deemed outside the scope of the Advance Ruling Authority under the Act. en-us Fri, 24 Apr 2020 00:00:00 +0530 Wed, 19 Mar 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396443 The applicant's IT software-related consulting services provided to an Indian company for a US client were deemed as local services, not exports. The applicant is required to pay GST on these services as they constitute a supply of services under the CGST/TNGST Act. The questions regarding zero-rated supply benefits and eligibility for tax refunds were not addressed by the authority as they were deemed outside the scope of the Advance Ruling Authority under the Act. Case-Laws GST Fri, 24 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396443