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International Inbound Roaming Services and International Long Distance Services to FTO is export of services: Bombay High Court August 4, 2022
Published in: GST Cafe
DISCLAIMER: The material contained in this publication is solely for information and general guidance and not for advertising or soliciting. The information provided does not constitute professional advice that may be required before acting on any matter. While every care has been taken in the preparation of this publication to ensure its accuracy, Vaish Associates Advocates neither assumes responsibility for any errors, which despite all precautions, may be found herein nor accepts any liability, and disclaims all responsibility, for any kind of loss or damage of any kind arising on account of anyone acting/ refraining to act by placing reliance upon the information contained in this publication.
We are pleased to share with you a copy of our latest publication of GST Café, a briefing on recent ruling by the Hon’ble Bombay High Court in Vodafone Idea Limited vs The Union of India & Ors. with Commissioner of CGST & Central Excise vs Vodafone Idea Limited. The Bombay High Court, in the present ruling, held that the services rendered by Home Telecom Operator to Foreign Telecom Operator in the nature of International Inbound Roaming Services and International Long Distance is ‘export of services.
We trust that you will find the same useful.
Looking forward to receiving your valuable feedback
For any further information/ clarification, please feel free to write to:
Mr. Shammi Kapoor, Partner at [email protected]