Foreign Companies' Services for Exported Goods Taxed in Telangana Due to Domestic Supply Location; Subject to SGST & CGST.

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....Export of services or not - services rendered for foreign companies (which do not have any business place/agency in India) in India - services provided in respect of goods that are being exported - place of supply of services - In the instant case, the location of the recipient is outside India however the location where the services are actually performed in respect of goods is in the Country. Therefore the place of supply of services provided by the applicant are within the Country and hence liable to SGST & CGST in the State of Telangana. - AAR....