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2020 (11) TMI 1036 - AAR - GSTClassification of supply - zero rated supply/Export of services or not - activity of technical testing services carried out by the appellant - place of supply of services - liability of appellant to pay IGST on the said 'supply' - HELD THAT:- The statutory provisions vide Section 13 of the IGST Act, 2017 are very clearly worded. That is, sub-Section (2) states that place of supply of services, except the services specified in sub-Sections (3) to (13) shall be the location of the recipient of services. Sub-Section (3)(a) is specific with regard to 'services supplied in respect of goods which are required to be made physically available by the recipient to the supplier in order to provide the services'. The appellant has not disputed the applicability of the said sub-Section (3)(a) to their transactions, in any manner. They have not disputed that the 'services in respect of the goods provided by the recipient' are actually performed in India i.e., Goa. The outcome of the services being reports which are sent to the recipient abroad or that the service recipient is concerned only with the test-report, can have no bearing or relevance, once the statutory provision is clearly, plainly and unambiguously worded, as above and it is impermissible to expand the laid down criterion or to interpolate and insert words/phrases which are not used in such provisions. As the catena of decisions relied upon by the appellant relate to the service tax regime, it does not find statutory support in the GST era. The ratio of the said decisions does not apply to the factual matrix of the extant GST statute. Hence, the same do not support the case of the appellant. Whether appellant is liable to pay IGST on the supply of services? - HELD THAT:- Since the supplier of service is in Goa, India and place of supply of service as determined under Section 13(3)(a) of the CGST Act, 2017 is also in Goa, India, the same falls under “Intra-State” supply of services as per Section 8(2) of the IGST Act, 2017 whereby the provisions under Section 7(5)(c) claimed by the appellant would not be applicable. Consequently, the appellant is liable to pay CGST and SGST on the aforesaid supply of service, as held by the lower authority. The Ruling given by AAR, Goa is maintained. The appeal filed by the appellant is rejected.
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