AAR : Testing services performed in respect of prototype supplied by overseas entity, not 'zero-rated' supply

Nov 16,2018

Maharashtra AAR holds that testing services provided by applicant in respect of prototype supplied by overseas group entity, is liable to IGST and does not qualify as a ‘zero-rated supply’; Rejects contention of applicant that services are completed only when test reports are sent to their overseas clients, therefore, provision of service is outside India; Notes that, testing activities carried out includes functional tests, electrical test, mechanical test, life cycle te...


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