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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 :
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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 28/06/2017 (corresponding State Notification No. 1135 — FT dated 28/06/2017) or SI No. 27 of Notification No. 8/2017 —Integrated Tax (Rate) dated 28/06/2017, as the case may be.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL

1. Admissibility of the Application

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One Comment

  1. satheesh says:

    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.

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