2019 (10) TMI 751

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....rth Goa -403110, seeking an Advance Ruling in respect of the following question: "Whether the activity of on the technical testing services carried out by the applicant be treated as 'zero-rated supply'. The applicant is part of Syngenta Group which is headquartered in Switzerland and presently engaged in providing the R&D services on the agrochemical products to group companies across the globe. The applicant is providing the aforesaid services from its EOU unit situated at Santa Monica Works, Corlim, Goa. The applicant also carries out technical testing services on goods for its customer located outside India. The goods on which technical testing is carried out are made available to the applicant in India and the activity of t....

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....reply to the applicant's queries is as follows - Point No. 1: Export of service is defined under Section 2 of IGST Act, 2017. As per the provisions of Section 2(6) of the IGST Act, 2017, export of services means the supply of any service when, - (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8; In order to be qualified as export of service under IGST ....

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.... other treatment or process and are exported after such repairs or treatment or process without being put to any use in India, other than that which is required for such repairs or treatment or process; In the instant case, the goods on which technical testing is carried out are made available to the applicant in India and are not exported back to the recipient. Hence the exclusionary clause under Section 13(3),(a) is not applicable to the instant case. The activity of technical testing on goods is carried out in Goa, India. Hence the place of supply of service is rightly determined as per Section 13(3) of the IGST Act, 2017 which is the location of the supplier of the service i.e. Goa, India. Since the place of supply of service is in Ind....