US Client Services: Local or Export Under GST? AAR Upholds Zero-Rated Benefit Interpretation.

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....Supply of services - local services or export of services - services provided to the US Client directly - benefit of zero-rated - The statute is unambiguous in as much as it says, the person liable to pay the consideration for supply of services is the ‘Recipient’ of such supply and ‘Consideration’ is any payment made whether by the recipient or any other person for such supply. - Order of AAR sustained - AAAR....