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GST - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Construction of the pipeline in Bangladesh - Works contract ...


Bangladesh Pipeline Construction Not Deemed Export of Service Under GST Act, Section 147; Applies Only to Goods.

October 15, 2020

Case Laws     GST     AAR

Construction of the pipeline in Bangladesh - Works contract service or not - export of service or not - place of supply of service - The provisions for deemed export under section 147 of the GST Act is available for supply of goods only. The applicant’s supply of service cannot, therefore, be considered “deemed export’ under the GST Act - AAR

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