https://www.taxtmi.com/caselaws?id=425090 Bombay HC held that telecom services provided by a company to Foreign Telecom Operators (FTOs) for international roaming and long distance services constitute export of services. The court determined that Section 13(2) of IGST Act applies, making the place of supply the location of the recipient (FTO) outside India, not Section 13(3)(b) which applies to services supplied to individuals. Since the company invoiced FTOs directly and had no direct relationship with individual subscribers, the services were deemed exported. Revenue's petition was dismissed. en-us Mon, 04 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425090 Bombay HC held that telecom services provided by a company to Foreign Telecom Operators (FTOs) for international roaming and long distance services constitute export of services. The court determined that Section 13(2) of IGST Act applies, making the place of supply the location of the recipient (FTO) outside India, not Section 13(3)(b) which applies to services supplied to individuals. Since the company invoiced FTOs directly and had no direct relationship with individual subscribers, the services were deemed exported. Revenue's petition was dismissed. Case-Laws GST Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425090