https://www.taxtmi.com/caselaws?id=411203 The AAR-Gujarat ruled that R&D services provided by the applicant to entities outside India are not zero-rated supplies under Section 13(2) of IGST Act, 2017. Since the recipient sent goods to the applicant in Gujarat for testing and R&D activities, the services fall under Section 13(3)(a) where place of supply is where services are actually performed. As the services required physical availability of goods at the applicant's Gujarat location, the place of supply is Gujarat, making the services liable to CGST and SGST rather than IGST. en-us Fri, 09 Jul 2021 00:00:00 +0530 Fri, 28 Mar 2025 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411203 The AAR-Gujarat ruled that R&D services provided by the applicant to entities outside India are not zero-rated supplies under Section 13(2) of IGST Act, 2017. Since the recipient sent goods to the applicant in Gujarat for testing and R&D activities, the services fall under Section 13(3)(a) where place of supply is where services are actually performed. As the services required physical availability of goods at the applicant's Gujarat location, the place of supply is Gujarat, making the services liable to CGST and SGST rather than IGST. Case-Laws GST Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411203