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TMI Blog2019 (10) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... h is the location of the supplier of the service i.e. Goa, India - Since the place of supply of service is in India, condition (iii) under Section 2(6) of the IGST Act, 2017 is not fulfilled. Hence the service provided by the applicant doesn't falls within the definition of export of service as defined under Section 2(6) of the IGST Act, 2017. Since the supplier of service is in Goa, India and place of supply of service as determined under Section 13(3)(a) is also in Goa, India, the applicant is liable to pay CGST and SGST on the aforesaid supply of service. - GOA/GAAR/09 of 2018-19/1456, - - - Dated:- 29-8-2019 - SHRI. J. K. MEENA, AND SHRI. ASHOK V. RANE, MEMBER Persons Present for Hearing: Shri Gauresh Kavalekar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erland and economic owner of IP within the Syngenta Group of companies. The issue of which clarification is being sought is with respect to the T E division and its activities are summarized below: i. T E Analytical division performs testing on samples of goods received from persons located outside India. ii. The goods received -from overseas persons are developed products which are either launched or due to be launched in the market for the customers. iii. The testing of goods is carried out by Applicant with the objective of providing a test report with the results to the overseas customer. The test report is sent to the overseas customer by Applicant either along with the goods received for testing or with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led or not, the place of supply of service needs to be determined. However, the place of supply of service is determined as per the provisions of Section 13 of the IGST Act, 2017 which reads as under- 13(1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India. (2) The place of supply of services except the services specified in sub-sections (3) to (13) shall be the location of the recipient of services: Provided that where the location of the recipient of services is not available in the ordinary course of business, the place of supply shall be the location of the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falls within the definition of export of service as defined under Section 2(6) of the IGST Act, 2017. Since the case laws quoted by the applicant belong to Pre-GST service tax regime, those can't be made applicable to the instant case. Point No. 2: Since the supplier of service is in Goa, India and place of supply of service as determined under Section 13(3)(a) is also in Goa, India, the applicant is liable to pay CGST and SGST on the aforesaid supply of service. In view of the above facts and provisions the ruling is given as under: ADVANCE RULING UNDER SECTION 98 OF THE CGST/GGST ACT, 2017 1. The service provided by the applicant doesn't falls within the definition of export of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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