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TMI BlogExport of Services or Domestic supply of servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... Export of Services or Domestic supply of services X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Whether above supply can be treated as Export of Services? Reply By Amit Agrawal: The Reply: In my humble view, place of supply will be "foreign country" (i.e. where recipient-hospital is located outside India) despite the fact that said pathology lab is presumably located in India, testing on blood samples is actually carried on in said lab in India & such blood samples are eithe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r gets lost during the testing process or destroyed there-after but never get re-exported out of India and despite the wordings of Section 13(3)(a) of the IGST Act, 2017. And if others conditions are also satisfied as per Section 2(6) of the IGST Act, 2017 (i.e. in addition to the requirement that 'the place of supply of service is outside India'), provision of subject services will amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to export of services under GST. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. Reply By KASTURI SETHI: The Reply: Dear Querist, It is also worthwhile to peruse the decision of AAR Kerala:- 2019 (5) TMI 900 - AUTHORITY FOR ADVANCE RULINGS, KERALA - IN RE : MEDIVISION SCAN AND DIAGNOSTIC RESEARCH CENTRE (P) LTD. Reply By Sadanand B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulbule: The Reply: Dear querist I endorse the valid explanation of both the Ld. experts. Reply By Amit Agrawal: The Reply: In continuation of my last post: A. Query raised was 'Whether above supply can be treated as Export of Services?' which I tried to answer in my earlier post; B. In the context of the query raised and case-law quoted at Serial No. 2 above, one must note Section 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of the IGST Act, 2017 and same reads as follows: Subject to the provisions of sub-section (5) of section 17 of the Central Goods and Services Tax Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply. C. While subject services are exempted from GST, the tax-payer can indeed claim ITC (subject to Section 15(c)) against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input, capital goods and input services used by him in his business if he can prove that his output services (even though exempted from GST) are exported outside India. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. Reply By Amit Agrawal: The Reply: *In my last post, In Para 3, please read as follows: .......(subject to Section 17(5)) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .......
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The Reply:
Delivering services to clients or customers who are not in the country of origin is referred to as "export of services." However, "domestic supply of services" refers to providing services inside the boundaries of the nation in which the service provider is headquartered. X X X X Extracts X X X X X X X X Extracts X X X X
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