2019 (8) TMI 473

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....unted ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017 M/s. Eurofins Advinus Ltd., (Formerly Known as Advinus Therapeutics Ltd.,), No 21 & 22, Phase-II, Peenya Industries Area, Next to NTTF, Bengaluru- 560058 (herein after referred to as 'Applicant') having GSTIN number 29AAFCA2502B1ZC, have fi....

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....t is still in research stage and not yet a product and is supplied by party located outside India is export of service as per subsection 2 of section 13 of the IGST Act, 2017 and considered as Zero rated supply of service ? 4. Sri Rajesh Kumar T.R Chartered Accountant appeared, on the basis of authorization issued by the Applicant, on behalf of the applicant, before this Authority on 01.03.2018....