https://www.taxtmi.com/caselaws?id=406448 AAR Gujarat ruled on GST liability for services provided to foreign suppliers involving stevedoring, transportation, storage, bagging, and stuffing of temporarily imported goods. The authority determined that since service recipients were located outside India and goods remained in customs bonded warehouses without crossing customs barriers, the place of supply was outside India. However, services were not considered export of services before February 1, 2019, due to physical location requirements under Section 13(3) of IGST Act. Post-February 1, 2019, these services qualified as export of services and became eligible for zero-rated supply under Section 16(1)(a) of IGST Act, 2017. en-us Wed, 27 Jan 2021 00:00:00 +0530 Fri, 28 Mar 2025 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406448 AAR Gujarat ruled on GST liability for services provided to foreign suppliers involving stevedoring, transportation, storage, bagging, and stuffing of temporarily imported goods. The authority determined that since service recipients were located outside India and goods remained in customs bonded warehouses without crossing customs barriers, the place of supply was outside India. However, services were not considered export of services before February 1, 2019, due to physical location requirements under Section 13(3) of IGST Act. Post-February 1, 2019, these services qualified as export of services and became eligible for zero-rated supply under Section 16(1)(a) of IGST Act, 2017. Case-Laws GST Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406448