what is the GST applicability on admin and support services given by corporate office to foreign project pl advise. further what is d treatment of balance of
input services for that
As per section 16(1) IGST act, it is a zero rated supply and As per section 16(3) of IGST act, a person making a zero rated supply can opt for any of following two options
1. to supply under a bond or LUT without paying IGST and then claim a refund of unutilised ITC; or
2. to supply on payment of IGST and claim the GST refunds of such tax paid.
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