Syngenta Bioscience Private Limited ., In re
Date: February 25, 2020
Subject Matter
Technical testing services carried out in India do not constitute 'export' u/s 2(6) of the IGST Act. AAR ruling upheld.
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…
Unless mention is specifically made, a reference to provisions under Central Goods and Services Tax Act, 2017 would also be a corresponding reference to the same provisions under Goa Goods and Services Tax Act, 2017 . 1. The present appeal has been filed under Section 100(1) of the Central Goods and Services Tax Act, 2017 and Goa Goods and Services Tax Act, 2017 (hereinafter commonly referred to a…