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
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