https://www.taxtmi.com/article/detailed?id=11723 Whether R&D services performed in India for a foreign recipient qualify as export of service and as a zero-rated supply under the IGST Act. The authority applied the place of supply rule, found the proviso for services in respect of goods physically supplied by the recipient inapplicable because the prototype was developed by the supplier, and concluded that with supplier in India, recipient outside India and payment in foreign exchange, the services meet the statutory criteria for export/zero rating. en-us Sat, 12 Aug 2023 09:54:40 +0530 Sat, 12 Aug 2023 09:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11723 Whether R&D services performed in India for a foreign recipient qualify as export of service and as a zero-rated supply under the IGST Act. The authority applied the place of supply rule, found the proviso for services in respect of goods physically supplied by the recipient inapplicable because the prototype was developed by the supplier, and concluded that with supplier in India, recipient outside India and payment in foreign exchange, the services meet the statutory criteria for export/zero rating. Articles Goods and Services Tax - GST Sat, 12 Aug 2023 09:54:40 +0530 https://www.taxtmi.com/article/detailed?id=11723