https://www.taxtmi.com/caselaws?id=402952 AAR Gujarat ruled on classification of payment processing services provided by applicant to foreign entity for Indian customers. The Authority held that applicant's services constitute composite supply, not individual supply, as all three conditions were satisfied. The transaction was deemed provided to recipients in India rather than foreign entity, as recipients are inseparable from consideration payers. Applicant qualified as intermediary under Section 2(13) IGST Act 2017. However, the transaction failed to qualify as export of service under Section 2(6) IGST Act 2017 as required conditions were not met. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402952 AAR Gujarat ruled on classification of payment processing services provided by applicant to foreign entity for Indian customers. The Authority held that applicant's services constitute composite supply, not individual supply, as all three conditions were satisfied. The transaction was deemed provided to recipients in India rather than foreign entity, as recipients are inseparable from consideration payers. Applicant qualified as intermediary under Section 2(13) IGST Act 2017. However, the transaction failed to qualify as export of service under Section 2(6) IGST Act 2017 as required conditions were not met. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402952