https://www.taxtmi.com/caselaws?id=442224 AAR Tamil Nadu ruled that IT services provided by an Indian company to its UK entity constitute export of services qualifying for zero-rated supply under IGST Act. The Authority determined both entities are distinct persons with different directors, meeting section 2(6) conditions for export of services. The online monitoring software contract work paid in UK currency qualifies as zero-rated supply under section 16(1)(a) of IGST Act, 2017, making it exempt from IGST levy. en-us Tue, 06 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442224 AAR Tamil Nadu ruled that IT services provided by an Indian company to its UK entity constitute export of services qualifying for zero-rated supply under IGST Act. The Authority determined both entities are distinct persons with different directors, meeting section 2(6) conditions for export of services. The online monitoring software contract work paid in UK currency qualifies as zero-rated supply under section 16(1)(a) of IGST Act, 2017, making it exempt from IGST levy. Case-Laws GST Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442224