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Export of service

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(Querist)
16 March 2019 A (India) is subcontractor for B (USA) and provides software implementation/development services to C (India). A bills B and B bills C(India). Staff from A carry out services either in their offices or in C’s office. Staff of A are deputed on projects being executed by A’s subsidiary in the US. The staff spend 5-10% of their time in US and rest is done from India. Is this export of service? Does it become back office support services and therefore covered by the AAR ruling and liable to GST?
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Rajesh Kumar

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Rajesh Kumar (Expert)
16 March 2019 It is Information Technology service, and hence the place of provision of service is location of the recipient. As B is paying money to A, B is the service recipient- and it amounts to export of service. Judgment in case of Vservglobal is faulty for various reasons- primarily bad pleading. A bad pleader is capable of losing any case. In any case, visiting AAR is a tool to get adverse binding order against yourself.
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