In M/s. Hilti Manufacturing India Pvt. Ltd. [ADVANCE RULING NO. GUJ/GAAR/R/26/2021 dated July 09, 2021], M/s. Hilti Manufacturing India Pvt. Ltd ( Applicant) has sought a clarification on the liability to pay Goods and Services Tax (GST) on Research and Development (R&D) Sciences on goods physically made available by foreign entities.
The Hon’ble Gujarat Authority of Advance Ruling (“GAAR”) observed that the Applicant having a contract with Service Receiver (“Recipient”) is of the nature wherein the goods being sent to the Applicant are put through various tests and R&D activities and the results of which are sent back to the Recipient.
Source Taxguru
Latest Posts in "India"
- Zero GST on Health Insurance Drives 38% Surge in Demand, Report Finds
- AAR Rules GST Applies to Small Packaged Shrimp Exports, Citing Retail Packaging Criteria
- Supreme Court to Decide if Leasehold Rights Transfer is Taxable Under GST Law
- Only Entity Named as Exporter in Customs Documents Can Claim Service Tax Refund: CESTAT
- CESTAT: Testing Services to Foreign Clients Qualify as ‘Export of Services’ under FTDR Act
