IT Services Classified as Export Under IGST Act, 2017; Qualifies for Zero-Rated Supply Status Per Section 16(1)(a.

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....Zero-rated supply - It is clear that the supply of information technology enabled services rendered by the applicant to the recipient qualifies to fall under export of services on fulfilling the conditions specified under section 2(6) of the IGST Act, 2017, which in turn is considered as a zero-rated supply in terms of section 16 (l)(a) of the IGST Act, 2017. - AAR....