Reimbursement of Expenses by Subsidiary to Holding Company Abroad is a Service Under GST, Subject to 18% IGST.

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Full Text of the Document

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....Supply or not - Levy of GST - reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory outside India - this transaction falls within the definition of services and is for a consideration as defined in Section 2(7) and Section 2(31) of the Act. - the applicable rate of IGST is 18% - AAR....