https://www.taxtmi.com/caselaws?id=786567 Agreeing not to compete is treated as a supply of services under Schedule II. Where the non-compete obligation was in favour of a recipient outside India, the place of supply was outside India, consideration was received in convertible foreign exchange, and the parties were not merely establishments of the same person; the arrangement therefore qualified as export of services and attracted nil GST. The portion of the non-compete fee linked to entities operating in India had its place of supply in India, did not meet the conditions for export of services, and remained taxable under GST as either inter-State or intra-State supply, depending on the supplier and place of supply. en-us Fri, 09 Jan 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786567 Agreeing not to compete is treated as a supply of services under Schedule II. Where the non-compete obligation was in favour of a recipient outside India, the place of supply was outside India, consideration was received in convertible foreign exchange, and the parties were not merely establishments of the same person; the arrangement therefore qualified as export of services and attracted nil GST. The portion of the non-compete fee linked to entities operating in India had its place of supply in India, did not meet the conditions for export of services, and remained taxable under GST as either inter-State or intra-State supply, depending on the supplier and place of supply. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786567