CIRCULARS
|
Circular No. |
Subject |
| Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India | |
| Clarification on doubts related to supply of Information Technology enabled Services (ITeS services) |
CASE LAW
|
Authority |
One liner |
|
2024(02)LCX0300 Madras High Court Afortune Trding Research Lab LLP |
Merely because the receipts are rooted through the intermediary and received in Indian currency ipso facto would not mean that the petitioner has not exported services within the meaning of Section 2(6) of the IGST Act, 2017. |