Classification of services - services provided by the applicant to its overseas client - export of...

Classification of services - services provided by the applicant to its overseas client - export of services or not - Place of supply - intermediary services - The services of the applicant by way of arranging sales of goods shall not be considered as ‘export of service’ as defined under clause (6) of section 2 of the IGST Act, 2017. - AAR .....

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