The Maharashtra Authority for Advance Ruling ( AAR ) in an application filed by Behr-Hella Thermocontrol India Pvt. Ltd. ruled that testing services of providing Functional Tests, Electrical Tests, Mechanical Tests, Life-Cycle Tests, etc. to overseas entities are liable to tax under Integrated Goods and Services Tax Act (IGST Act) and are not ‘Zero-rated supply’ […]
The post Back Offices liable to IGST and Supporting Services to Overseas Entities not ‘Zero-Rated Supply’: AAR [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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