Breif Issue :
i. Taxability of services provided by Esprit India to its associate concern in Hong Kong EDCFE under GST regime.
ii.Whether the services provided by Esprit India are covered under Export of Services having Zero rated taxability.
iii. Whether Esprit India is eligible for seeking refund of GST for the taxes paid on input services or goods or both.
Services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable in India. Whether they qualify as an export is out of jurisdiction of authority.
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