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) | |
| Circular No. 78/52/2018-GST dt. 31.12.2018 | Clarification on export of services under GST |
CASE LAW
|
Authority |
One liner |
|
2024(09)LCX0563 Karnataka High Court Amazon Development Centre India Private Limited |
The court correctly applied the IGST Act and CBIC Circular to classify the services as export, not intermediary. |
|
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. |