Case Law Details
In re Bilcare Limited (GST AAR Maharashtra)
In the present case we find that, though the location of the recipient is outside India, the services supplied are in respect of goods which are made physically available by the recipient of the services to the supplier of the services for the services to be performed. We can therefore say that the provisions of sub-Section (3)(a) of Section 13 of IGST Act, 2017 mentioned above are squarely applicable for the supply in the instant case.
Since the ‘place of supply’ is in taxable territory it is clear that the provisions of Section 2(6) of the IGST Act are not fulfilled in this case and therefore their supply cannot be considered as Export of Services as per the GST Law.
Since the ‘place of supply’ and the ‘service provider’ are in the same State, CGST and SGST are payable for this transaction.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
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