Freeing exports from GST not just intermediate measure - Law.asia

F or nearly a decade, India’s export-oriented services sector has existed in the shadows of a contradiction, that is intermediary services under the goods and services tax (GST) regime. GST, a destination-based tax, levies tax on services provided to foreign recipients in the same manner as if they were being consumed domestically. This notorious provision of the Integrated Goods and Services Tax…