9911796707
TMI Blog2022 (1) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... ECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. International Inspection Services Private Limited, H No. 5-6-137/6/4/2, Haritha Nilayam, Behind Metro, Near Sai Baba Temple, Kukatpally, Hyderabad, Telangana, 500072 (36AACCI9665C1ZG) has filed an application in FORM GST ARA-01 under Section 97( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the questions raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act. The application is therefore, admitted. 4. Brief facts of the case: M/s. International Inspection Services Private limited supply inspection and expediting services during the manufacturing of equipment and packing of equipment/material in India and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attended the personal hearing held on 25-11-2021. The authorized representatives reiterated their averments in the application submitted and contended as follows: 1. That, the applicant is in the business of inspection services wherein they certify the quality and quantity of the goods being supplied by Indian Supplier to a foreign recipient. 2. That, the goods being ultimately exported, the q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he services are actually performed, namely: (a) Services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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