R&D services provided to the foreign company considered as export of service

Last updated: 08 August 2023
Quick Summary
The Gujarat Advance Ruling Authority (AAR) has ruled that Research and Development (R&D) services provided by an Indian company to entities located outside India qualify as an export of service. This decision clarifies that such services are eligible for zero-rated supply under the IGST Act, provided certain conditions are met. The ruling considered the location of the supplier and recipient, as well as the nature of the R&D activities performed.

Court :
AAR, Gujarat

Brief :
The AAR, Gujarat, in M/s. Hilti Manufacturing India Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/2023/26 dated July 12, 2023] held that, services provided by the assessee to the entities located outside India is covered under section 13(2) of the Integrated Goods and Services Tax Act, 2017 ("the IGST Act"). Accordingly, such services would qualify to be treated as export of service.

Citation :
Advance Ruling No. GUJ/GAAR/R/2023/26 dated July 12, 2023

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Bimal Jain
Published in GST
Views : 297
Share Report Abuse
Comments


Recent Judgments :

  1. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  2. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  3. SC : Extended Limitation Cannot Be Invoked Where Department Was Aware of Valuation Facts
  4. SC : Selling Shares While in Possession of UPSI Constitutes Insider Trading Even if No Profit Is Made
  5. SC : Laser Imagers Compatible with Machines Under Different Tariff Headings Classifiable Under CTH 9033
  6. Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed
  7. Penalty Cannot Be Confirmed Beyond What is Specified in Statutory Form GST DRC-01
  8. Non-Supply of Field Visit Report Vitiates Rejection of Revocation Application
  9. Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN
  10. ITAT Jodhpur: AO Allows ₹2.61 Crore Deduction under Sections 54EC and 54F; Assessee's Appeal Dismissed as Infructuous

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member ATUL MAKWANAATUL MAKWANAPro Member Dinesh KaushalDinesh KaushalPro Member deepakdeepakPro Member Chandrasekhar gaddeChandrasekhar gaddePro Member MUKESH KUMARMUKESH KUMAR
Subscribe to Pro
Join an elite circle of professionals

Browse by Category