St on call centre

Falls under rule 3 of the POPSR and is an export therefore not taxasble. If the amounts are recived in CFE the the input services are eligible for refund.

If alongwith call centre, it also provides service of printing brochures and documents for the foreign company, wont it come under Business Support SErvice.

Also even when call centre isnt an intermediary and hence we are saying as export of service, so exempt, but it is also providing other services including call centre. The invoice is raised in INR.

what would be the taxability now.

Kindly advise