Transaction under MSA between NES India & NES Abu Dhabi is a Zero rated supply

In re Nes Global Specialist Engineering Services Private Limited (GST AAR Maharashtra)

Question :- Whether the transaction in question is a Zero Rated Supply or a Normal Supply under GST ACT?

Answer :- In view of the discussions we hold that the transaction covered under the MSA dated between the applicant and NES Abu Dhabi is a Zero rated supply.

Question :- If the said supply is a Zero Rated Supply, then can the same be considered as an export service under the GST Act?

Answer :- Answered is in the positive in lieu of our answer to Q. No. 1 above

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