Scope of advance ruling application - place of services - ...

GST

July 21, 2023

Scope of advance ruling application - place of services - services provided by the applicant to the entities located outside India - the testing activities related to HAG items, meaning thereby that the R&D service is performed on the goods provided by HAG and hence as far as this portion of the service is concerned, it would fall within the ambit of sub-clause 3 of section 13 of IGST Act. - Benefit of Zero rated supply is available - AAR

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Scope of advance ruling application - place of services - ...

GST

July 21, 2023

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