IGST payable on R&D services on goods physically made available by foreign entities

In re Hilti Manufacturing India Pvt.Ltd. (GST AAR Gujarat) On careful reading of the Service contract between the applicant and service receiver, applicant’s submissions, even those during the personal hearing, we find that goods were sent by Hilti Aktiengesellschaft (hereinafter referred to as recipient) to the applicant which are required to be made physically available to the applicant, so that applicant conducts various tests and RD activities on the said goods and prepare the results and supply the subject service to the recipient. We find this situation is covered at Section 13(3)(a) o...