Technical testing and analysis is supply of services under GST

In re M/s. Krish Biotech Research Private Ltd. (GST AAR Karnataka) 1. Whether the activity of technical testing and analysis carried out by KBRPL is liable to Goods and Services Tax under the provisions of Central Goods and Services Tax Act, 2017 read with Karnataka Goods and Service Tax Act, 2017, the Rules framed thereunder and Notifications issued from time to time. The activity of technical testing and analysis carried out by the applicant is a ‘supply of services’ under the GST Acts. 2. Where the material for testing and analysis is sent from outside India to KBRPL and on whic...