Back-office operations will be considered as export of services, rules AAR Maharashtra

In an interesting development the Maharashtra Authority for Advance Rulings (AAR-Maha) seems to have held divergent views on taxability (Goods & Services Tax) of back-office operation in India. In the matter of NES Global Specialist Engineering Services Private Ltd (NES India), which had proposed to enter into agreement with another subsidiary (NES Abu Dhabi) of its parent (NES UK), the AAR-Ma…