Agents providing various services to foreign companies are quoting the government’s own Tax Research Unit’s (TRU’s) clarification in asking for exempting them from the 18 per cent goods and services tax (GST).
These providers, indenting agents in technical parlance, went to the Gujarat high court against the GST levied on them. On the reasoning that they provide services which are export in nature. While such agents located outside India are exempt from GST, those providing these services such as marketing or sales promotion, etc, through offices in India are taxed.
As the case continued, the TRU (of the Central Board of Indirect