"Business Support Service" with Back Office and Accounting is not Zero Rated u/s 16 IGST Act 2017.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Supply of Services - supply of "Business Support Service' comprising of 'Back Office Support' and "Accounting' which is its Principle Supply - Do not qualify as Zero Rated Supply in terms Of Section 16 of the intergated Goods & Service Tax Act, 2017....