R&D services provided to foreign company considered as export of service

In re Hilti Manufacturing India Pvt. Ltd.(GST AAR Gujarat) R&D services provided to foreign company considered as export of service The AAR, Gujarat, in M/s. Hilti Manufacturing India Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/2023/26 dated July 12, 2023] held that, services provided by the assessee to the entities located outside India is covered under section 13(2) of the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”). Accordingly, such services would qualify to be treated as export of service. Facts: M/s. Hilti Manufacturing India Pvt. Ltd. (“the Applicant”) is a par...