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2021 (8) TMI 781 - AAR - GSTLevy of IGST - services provided by the applicant to the entities located outside India - zero rated supply or not - covered under Section 13(2) of the Integrated Goods and Services Tax Act, 2017 or not - Levy of CGST and SGST or IGST - HELD THAT:- On careful reading of the Service contract between the applicant and service receiver, applicant’s submissions, even those during the personal hearing, it is found that goods were sent by Hilti Aktiengesellschaft (hereinafter referred to as recipient) to the applicant which are required to be made physically available to the applicant, so that applicant conducts various tests and RD activities on the said goods and prepare the results and supply the subject service to the recipient. We find this situation is covered at Section 13(3)(a) of IGST Act. Thus, as per said section 13(3)(a) of IGST Act, the place of supply of the following services shall be the location where the services are actually performed, i.e. location of the applicant. As the services provided by the applicant are in the form of R&D activity undertaken on the sample goods provided by the recipient i.e. the sample goods have to be made physically available by the recipient to the applicant in order to enable the applicant to provide the services. Therefore, the place of supply of service in the present case will be the location where the services are actually performed. The place of supply of services is therefore, Gujarat. The subject services do not merit to be covered under Section 13(2), IGST Act - The subject services are liable to CGST and SGST.
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