AAR: 'Software consulting services' to company having foreign client taxable as 'supply of service'

Tamil Nadu AAR holds that the 'Software consultancy services' provided by Applicant under a contract to a company who has foreign clients is a supply of service and applicant is liable to pay GST at appropriate rate; Highlights that there are two sets of contract in instant case (a) between applicant and Doyen Systems Pvt. Ltd. for providing professional and consultancy services and (b) between Doyen and its client for providing software support services; Observes that, appli...