Transaction Not Zero-Rated Under GST: Classified as Domestic, Not Export of Services; Payment by Volvo Sweden Irrelevant.

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....Export of services - zero rated supply or not? - The transaction is a transaction within the country and is a composite supply of goods or services to the customers by the applicant and hence does not amount to export of services as M/s. Volvo Sweden is not the recipient of services provided by the applicant, but only pays the consideration to the provider of such services.....