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GST - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Classification of services - intermediary service or not - ...


"Hand Holding Service" Not a "Support Service" and Fails to Qualify as Export of Service.

July 23, 2019

Case Laws     GST     AAR

Classification of services - intermediary service or not - benefit of exports - The applicant is providing intermediary service in the name of hand holding service and not 'support service' as being claimed by the applicant and the said service does not qualify to be an export of service.

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