Rajesh Rama Varma ., In re

Date: April 24, 2020

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Manasa Gangotri, Thiru Selvaan
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Subject Matter

'Software consultancy services' provided under a contract to a company who has foreign clients is a supply of service

Zero-rated SupplyExport Of ServicesIntermediary

Summary

M/s. Doyen Systems has entered into a contract with foreign client (IRM, USA) to provide software support services to the ERP applications. M/s. Doyen Systems has entered into a ‘Consultancy agreement’ with the applicant, by which the app…

Shri. Rajesh Rama Varma, Tower-5, 403 Sky Dugar, Rajankuppam Road, Chennai, TamilNadu 600 095. (hereinafter referred to as ‘Applicant’) is a sole proprietory concern registered under GST Act with GSTIN: 33ABAPV7712P1Z7. The Applicant has preferred an application seeking Advance Ruling on the following Question: a. Whether the services provided by the applicant to the foreign client thr…

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