https://www.taxtmi.com/caselaws?id=402037 The financial assistance received by the Applicant is considered as consideration for the supply of services. The activity is classified under SAC 999792 as 'Agreeing to do an Act.' As the services will be performed in India, they do not qualify as 'export of services' and cannot be considered as 'Zero Rated Supply.' The question of whether the activity is exempted or non-taxable does not arise as it is deemed a supply of services. en-us Tue, 15 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402037 The financial assistance received by the Applicant is considered as consideration for the supply of services. The activity is classified under SAC 999792 as 'Agreeing to do an Act.' As the services will be performed in India, they do not qualify as 'export of services' and cannot be considered as 'Zero Rated Supply.' The question of whether the activity is exempted or non-taxable does not arise as it is deemed a supply of services. Case-Laws GST Tue, 15 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402037