AAAR: Services supplied under contract, to Principal’s foreign client, taxable under CGST Act

Tamil Nadu AAAR upholds AAR order observing that software services provided by the Appellant to a company’s (‘Principal’s’) foreign client, amounted to supply of services under the CGST/TNGST Act, and not under the IGST Act, and hence the Appellant was liable to pay relevant tax on such supply; Notes that the Appellant was contracted by the Principal to provide professional and consultancy services to be carried out through them and that he rendered software support s...