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    <title>2019 (10) TMI 875 - AUTHORITY FOR ADVANCE RULING, KARNATAKA</title>
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    <description>The case analyzed the liability of technical testing and analysis activities to GST, the classification of services provided to clients outside India as a supply, the requirement to issue a tax invoice for services to clients outside India, and the classification of services as export of services under the IGST Act. The ruling determined that the technical testing and analysis activities are considered supplies of services under the GST Acts, including those provided to clients outside India. It was also ruled that a tax invoice must be issued for services to clients abroad, and no ruling was provided on whether the services qualified as exports due to the need to ascertain the place of supply.</description>
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