https://www.taxtmi.com/caselaws?id=382347 AAR Maharashtra ruled that services provided to foreign clients where goods are physically made available by the recipient to the service provider in India constitute intra-state supply under Section 13(3)(a) of IGST Act, 2017. Since the place of supply is in taxable territory and same state as service provider, CGST and SGST are payable rather than IGST. The supply cannot be considered export of services under GST law as Section 2(6) requirements are not met. en-us Fri, 26 Apr 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382347 AAR Maharashtra ruled that services provided to foreign clients where goods are physically made available by the recipient to the service provider in India constitute intra-state supply under Section 13(3)(a) of IGST Act, 2017. Since the place of supply is in taxable territory and same state as service provider, CGST and SGST are payable rather than IGST. The supply cannot be considered export of services under GST law as Section 2(6) requirements are not met. Case-Laws GST Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382347