No export of service if testing services are performed in India

In re Syngenta Biosciences Private Limited (GST AAAR Goa) The Authority held that in terms of Section 13 (3) the place of supply of service is in Goa, India, since in the given factual situation, the samples/goods on which the testing service is to be performed by the appellant were made available by the service recipients, which squarely fits into the situation specified under the said Section 13 (3) only. Consequently, the ‘place of supply of services’ has to be the location where this services are actually performed, which again admittedly is in Goa. And therefore that the servi...