https://www.taxtmi.com/caselaws?id=761340 AAR Kerala ruled on GST applicability for services provided by an intermediary in India and Sri Lanka. GST applies to intermediary services in both countries, but Sri Lankan services are exempt under Notification 20/2019-Integrated Tax (Rate) if conditions are met. Installation services in India are taxable, while installation services in Sri Lanka qualify as export of services under IGST Act section 2(6), subject to fulfilling prescribed conditions. The ruling clarifies differential tax treatment based on service location and type. en-us Wed, 14 Feb 2024 00:00:00 +0530 Mon, 02 Jun 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761340 AAR Kerala ruled on GST applicability for services provided by an intermediary in India and Sri Lanka. GST applies to intermediary services in both countries, but Sri Lankan services are exempt under Notification 20/2019-Integrated Tax (Rate) if conditions are met. Installation services in India are taxable, while installation services in Sri Lanka qualify as export of services under IGST Act section 2(6), subject to fulfilling prescribed conditions. The ruling clarifies differential tax treatment based on service location and type. Case-Laws GST Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761340