Case LawGOA/GAAR/09/2018-19/1456
Syngenta Bioscience Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Goa
- Date:
- August 29, 2019
- Type:
- Advance Ruling
- Members:
- Sarita Gadgil, J K Meena
Subject
Technical testing services carried out in India do not constitute 'export' u/s 2(6) of the IGST Act
Export Of Services
Summary
1. Whether the activity of on the technical testing services carried out by the applicant be treated as ‘zero-rated supply’? The activity of technical testing on goods is carried out in Goa, India. Hence the place of supply of service is…
Judgement
The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by M/s Syngenta Bioscience Private Limited, Santa Monica Works, Ilhas, Corlim, North Goa -403110, seeking an Advance Ruling in respect of the following question: “Whether the activity…