Whether the auxiliary services provided by H&M Hennes & Mauritz India Private Limited to Plus Trading Far East Limited, Hong Kong in terms of Auxiliary Services Agreement dated 19th January 2015 (effective from 01 February 2015) qualify as Export of Services under Section 2(6) of the Integrated Goods and Service Tax Act’ 2017 (‘IGST Act’) and hence be treated as zero rated supplies in terms of Section 16 of the IGST Act?
States/UT
Order No. & Date
10/ 2018 Dated 29-06-2018
Order date
29-06-18
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Category
97(2)(e)
Year