Swapna Printing Works Private Limited ., In re
Date: March 6, 2020
Subject Matter
Printing service received locally is NOT export even when a foreign buyer is paying the consideration in US dollars
Summary
Whether printing service received locally is export when a foreign buyer is paying the consideration in US dollars? In the context of a supply involving payment of consideration, a ‘recipient’ of supply of goods or services means the pers…
1.1 The Applicant, stated to be engaged primarily in the business of printing, seeks a ruling on whether the activities undertaken by procuring orders from a foreign buyer to print texts and thereafter deliver them to various places in India is a taxable transaction. Advance Ruling is admissible on this question under section 97(2)(e) of the GST Act. 1.2 The Applicant further submits that the ques…