Export of Services to Group Entities – Benefit of Zero-Rating & Recent Circular By Anand Gupta TaxGuru

Export of Services to Group Entities – Benefit of Zero-Rating & Recent Circular Introduction 1. Generally, the transactions in the nature of export of services enjoy the benefit of zero-rating (i.e. ability to claim the refund of the attributable input tax credits with no tax on such supplies). The same has been intended to avoid the passing of the domestic tax cost in international trade. However, the law […]

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