https://www.taxtmi.com/caselaws?id=440595 AAR Gujarat ruled on applicant's services to overseas entities. Services involving R&D testing on goods provided by foreign recipient fall under IGST Act Section 13(2) sub-clause 3, making them liable to CGST and SGST. However, other services qualify as export of services under Section 2(6) since all five conditions are met: supplier located in India, recipient outside India, place of supply at recipient's location, payment in foreign exchange, and parties not merely establishments of same person. These qualifying services are eligible for zero-rated supply treatment under IGST Act Section 16. en-us Wed, 12 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440595 AAR Gujarat ruled on applicant's services to overseas entities. Services involving R&D testing on goods provided by foreign recipient fall under IGST Act Section 13(2) sub-clause 3, making them liable to CGST and SGST. However, other services qualify as export of services under Section 2(6) since all five conditions are met: supplier located in India, recipient outside India, place of supply at recipient's location, payment in foreign exchange, and parties not merely establishments of same person. These qualifying services are eligible for zero-rated supply treatment under IGST Act Section 16. Case-Laws GST Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440595