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GST - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Nature of transaction - whether the activities undertaken by ...


Printing Services for Foreign Buyer Taxed in India, Not Export Under IGST Act Section 2(6): AAR Decision.

March 9, 2020

Case Laws     GST     AAR

Nature of transaction - whether the activities undertaken by procuring orders from a foreign buyer to print texts and thereafter deliver them to various places in India is a taxable transaction? - The Applicant supplies the composite printing service to the recipient located in India. Such supplies are not, therefore, export of services within the meaning of section 2(6) of the IGST Act, 2017 - AAR

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