Case Law Details
Case Name : In re Swapna Printing Works Private Limited (GST AAR West Bengal)
Appeal Number : Order No. 45/WBAAR/2019-20
Date of Judgement/Order : 06/03/2020
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
In re Swapna Printing Works Private Limited (GST AAR West Bengal)
Whether printing service received locally is export when a foreign buyer is paying the consideration in US dollars?
The Applicant’s supply of the composite printing service is taxable under SI No. 27(i) of Notification No. 11/2017 — Central Tax (Rate) dated 2 Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
seems like an erroneous interpretation. Section 2 (93) (a) applies to both goods and services and identifies the recipient and the language is intended to clarify in bill to ship to situations. the concluding portion of this section is seen to be clearly clarifying this position. the aar has taken a dangerous stand-assume a converse case where a consultant provides services to foreign clients of local software company from his own location but is paid in convertible foreign currency or INR. by applying this aar, the same could be claimed to be a zero rated supply of export of service.