2023 (8) TMI 1203 - AUTHORITY FOR ADVANCE RULING, TAMILNADU

Levy of IGST - export of services - zero-rated supply - export online monitoring software contract work - Contract amount receivable in UK currency only - HELD THAT:- On perusal of the incorporation certificate submitted by the applicant, it is seen that the Applicant M/s. Luksha Consulting Private Limited are incorporated in India under the Companies Act, 2013 with Shri V. Natarajan as Director and the establishment at UK , M/s. Luksha Limited has been incorporated as a Private Limited Company with the Registrar of companies for England and Wales, with Mr. Sakthiraj Natarajan as the Director of the Company. Thus, it is evident that M/s. Luksha Consulting Private Limited in India and M/s. Luksha Limited, UK are not considered as establishments of distinct person as the directors of both the establishments are different persons, as evident from the certificate of incorporation furnished by the applicant.

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.

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.