Case Law Details
Case Name : In re Stovec Industries Ltd (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/70/2020
Date of Judgement/Order : 17/09/2020
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re Stovec Industries Ltd (GST AAR Gujarat)
To decide whether the specified transaction is export of service we have to refer Section 2(6) of IGST Act, 2017 vide which the expression export of service has been defined. Section 2(6) of IGST Act, 2017 is read as under:
(6) “export of services” means the supply of any service when,––
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
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