Case LawGUJ/GAAR/R/70/2020
Stovec Industries Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- September 17, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
Conditions for a supply to qualify as Export of Service
Export Of ServicesIntermediary
Summary
To decide whether the specified transaction is export of service we have to refer Section 2(6) of IGST Act, 2017 vide which the expression export of service has been defined. The applicant specified transaction if satisfies all the above five conditi…
Judgement
M/s. Stovec Industries Ltd., NIDC Narol Post, Nr. Lammbha Village, Ahmedabad, Gujarat having a 24AABCS7223D1ZS, is a company filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the GGST Act. 2. M/s. Stovec Industries Ltd. an applicant submitted that they are…