Breif Issue :
Facts & Issue Of The Case :
The Applicant M/s. Vservglobal Private Limited is an Indian Company having its office at Mumbai. The company is incorporated to provide back office support services to overseas companies . Clients are engaged in Trading of Chemicals and other products in International Trade. Vserv will come into picture after finalization of Purchase / Sale order by a Client.
The Applicant Vserv request this Hon’ble Authority to decide as to whether the aforesaid services proposed to be rendered qualify as ‘Zero Rated Supply in terms of Section 16 of the Integrated Goods & Service Tax Act, 2017 or not.
Decision:
In view of the above aforesaid services proposed to be rendered do not qualify as ‘Zero Rated Supply in terms of Section 16 of the Integrated Goods & Service Tax Act, 2017.
For AAAR full decision you can click on the link-GIB/MH/Vservglobal/26.02.2019/AAAR-45
To Download Complete GIB/MH/Vservglobal/07.07.2018/AAR-430 click here