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2022 (10) TMI 310 - AAAR - GSTScope of services provided by the applicant to the entities located outside India - covered under Section 13(2) of the Integrated Goods and Services Tax Act. 2017 or not - zero rated supply or not - Section 16 of the Integrated Goods and Services Tax Act, 2017 - HELD THAT:- The appellant in their application made before the GAAR has submitted that the foreign entities send the product samples/goods for R&D purposes to the appellant in India; that the appellant is carrying out such R&D activity in India on the goods provided to them by the foreign customers and submitting a detailed report to them thereafter. The appellant have also submitted that they have entered into a contract with Hilti Aktiengesellschaft. pursuant to which, the appellant is carrying out R&D services on the samples / goods provided by the foreign company, which is located outside India - there has been significant change in the facts of the case presented before the GAAR and now made before this authority by the appellant. They stated during the course of personal hearing that the matter may be remanded back to GAAR for fresh consideration and decision. The appellant has now' presented new facts which have not been placed before the GAAR and the ruling given by the GAAR is thus based on different facts. Further, as the appellant have got the subject advance ruling based on different set of facts, the advance ruling given is not valid in view of the provisions of Section 103(2) and 104(1) of the CGST Act. 2017. The matter is remanded to the Authority for Advance Ruling i.e. the GAAR for fresh decision. The GAAR will take into consideration all aspects of the matter and decide the case afresh following the principles of natural justice.
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