https://www.taxtmi.com/highlights?id=71031 Scope of advance ruling application - place of services - services provided by the applicant to the entities located outside India - the testing activities related to HAG items, meaning thereby that the R&D service is performed on the goods provided by HAG and hence as far as this portion of the service is concerned, it would fall within the ambit of sub-clause 3 of section 13 of IGST Act. - Benefit of Zero rated supply is available - AAR en-us Fri, 21 Jul 2023 08:27:34 +0530 Fri, 21 Jul 2023 08:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71031 Scope of advance ruling application - place of services - services provided by the applicant to the entities located outside India - the testing activities related to HAG items, meaning thereby that the R&D service is performed on the goods provided by HAG and hence as far as this portion of the service is concerned, it would fall within the ambit of sub-clause 3 of section 13 of IGST Act. - Benefit of Zero rated supply is available - AAR Highlights GST Fri, 21 Jul 2023 08:27:34 +0530 https://www.taxtmi.com/highlights?id=71031