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;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;
The applicant specified transaction if satisfies all the above five conditions as defined under Section 2(6) of IGST Act, 2017 then it can be concluded that the applicant specified transaction is export of service.
The first condition is satisfied as such the supplier of service is M/s. Stovec Industries who is a located in India. The second condition that recipient of service should be located outside India. The recipient of service has already been discussed in detailed in reply of question No. 2 and it is concluded that recipient is Indian customer to whom service is supplied in India. Hence second condition is not satisfied. The third condition that place of supply of service should be outside India. This has already been discuss and concluded with regard to question No. 3 above that for the specified transaction applicant is qualified as “Intermediary” in terms of Section 2(13) of IGST Act, 2017. Further place of supply for “intermediary” is defined under Section 13(8) of IGST Act which is read as under:
8) The place of supply of the following services shall be the location of the supplier of
