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2018 (11) TMI 403 - AAR - GSTLevy of GST - job work service to foreign customer - IGST or SGST+CGST? - Applicability of exemption under N/N. 25/2012 dated 20.06.2012 - Held that:- the process of providing job work service to the foreign customer, in the premises of the applicant as per the specifications of the recipient of services is taxable under APGST Act 2017, as per Entry No.26 (HSN Code 9988) Proviso (iv), and liable to tax @ 18%. Applicability of IGST or SGST+CGST? - Held that:- The place of supply for this transaction is location of the service where actually performed i.e., business premises of the applicant which is located in the State of Andhra Pradesh. Hence the tax liability under SGST Act/CGST Act 2017 only applies. Exemption as per N/N. 25/2012 dated 20.06.2012 - Held that:- As the Service Tax Act itself subsumed under Goods & Services Tax Act 2017, the Notification referred to, is no more applicable. Ruling:- The process providing job work service to the foreign principal, in the premises of the applicant as per the specifications of the recipient of services, is taxable under APGST Act 2017/CGST Act 2017, as per Entry No.26 (HSN Code 9988) Proviso (iv), and liable to tax @ 18%. The place of supply for this transaction, is location of the service where actually performed i.e., business premises of the applicant, which is located in the State of Andhra Pradesh. Hence the tax liability under SGST Act/CGST Act 2017 only applies. Regarding applicability of Notification No.25/2012, dated 20.06.201 2, as the Service Tax Act itself subsumed under Goods & Services Tax Act 201 7, the Notification referred to, is no more applicable.
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