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GST - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Place of supply - sourcing (on a worldwide basis)) of goods from ...

Case Laws     GST

July 21, 2018

Place of supply - sourcing (on a worldwide basis)) of goods from India - export or not - The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies. - The above stated services being taxable supplies, the question as to whether they qualify as “export of services” and accordingly “zero rated supply”, is out of jurisdiction of this authority.

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