https://www.taxtmi.com/caselaws?id=387080 AAR Karnataka ruled that an applicant selling Volvo branded trucks and providing warranty services to customers, with reimbursement from Volvo Sweden through credit notes, constitutes a domestic supply transaction rather than export of services. The authority held that the applicant supplies composite goods and services to customers within India, with Volvo Sweden merely paying consideration on behalf of customers. Since Volvo Sweden is not the recipient of services but only the payor, the transaction does not qualify as export of services and therefore is not zero-rated supply under IGST Act. en-us Thu, 12 Sep 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387080 AAR Karnataka ruled that an applicant selling Volvo branded trucks and providing warranty services to customers, with reimbursement from Volvo Sweden through credit notes, constitutes a domestic supply transaction rather than export of services. The authority held that the applicant supplies composite goods and services to customers within India, with Volvo Sweden merely paying consideration on behalf of customers. Since Volvo Sweden is not the recipient of services but only the payor, the transaction does not qualify as export of services and therefore is not zero-rated supply under IGST Act. Case-Laws GST Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387080