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TMI Blog2022 (1) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 13 of the IGST Act, 2017. This Section deals with place of supply of services where location of supplier or location of recipient is outside India - 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. - A.R. Com/06/2020 TSAAR Order No.33/2021 - - - Dated:- 29-12-2021 - SRI B. RAGHU KIRAN, IRS, AND SRI S.V. KASI VISWESWARA RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia and also abroad. They perform the inspection services for their foreign clients in respect of the equipment/machinery/material in India but which is intended to be exported. They receive inspection charges from their clients in foreign currency. As the goods are ultimately exported to outside the country, they request clarification regarding liability of their supplies to tax. Hence this application. 5. Questions raised: 1. Whether services rendered for foreign companies (which do not have any business place/agency in India) in India is considered as an export or not? 2. Whether services provided in respect of goods that are being exported are also considered as Export of services? 6. Personal Hearing: The Authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person acting on behalf of the supplier of services in order to provide the 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. 8. The ruling is given as below: In view of the above discussion, the questions raised by the applicant are clarified as below: Questions Ruling 1. Whether services rendered for foreign companies (which do not have any business place/agency in India) in India is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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