https://www.taxtmi.com/caselaws?id=387267 The Authority for Advance Ruling in Goa held that the technical testing services provided by the applicant did not qualify as zero-rated supply under the IGST Act, 2017. As the services were carried out in Goa, India, the place of supply was considered to be in India, making the applicant liable to pay CGST and SGST on the supply. The ruling emphasized that the conditions for export of service were not met, leading to the decision that the services did not qualify for zero-rated treatment. en-us Thu, 29 Aug 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387267 The Authority for Advance Ruling in Goa held that the technical testing services provided by the applicant did not qualify as zero-rated supply under the IGST Act, 2017. As the services were carried out in Goa, India, the place of supply was considered to be in India, making the applicant liable to pay CGST and SGST on the supply. The ruling emphasized that the conditions for export of service were not met, leading to the decision that the services did not qualify for zero-rated treatment. Case-Laws GST Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387267