Technical Testing in Goa Classified as Zero-Rated Supply Under GST, Place of Supply Set as Goa per IGST Act Section 13(3.

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....Zero-rated supply - 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 - liable to GST.....