R&D Services to Foreign Entities are “Export of Service” & Deemed “Zero Rated Supply” if Goods/Prototypes are Supplied by Foreign Entity, GST Implication Limited to Prototypes Developed by Applicant: AAR

Foreign -Entities - Export - Service- Deemed -Zero -Rated- Supply - Goods-Prototypes - Supplied - Foreign -Entity-GST -Implication - Prototypes -Developed - Applicant-AAR

The Gujarat Authority for Advance Ruling (AAR), Ahmedabad has held that the Research & Development (R&D) activities and services provided by the applicant to foreign entities shall be treated as “Export of Service” and deemed to be “Zero Rated Supply” if the goods or prototypes are supplied by the foreign entity whereas Goods and Services…

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