Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The services such as stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods shall not be considered as ‘export of service’ upto 31.01.2019, but shall be considered as ‘export of service’ w.e.f. 01.02.2019

Levy of GST- The applicant has stated that they as the service providers do stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods which are temporarily imported. The applicant has asked the following questions seeking Advance Ruling on the same: “1. Whether above described services(in brief facts) considered to be Export of Service or not? 2. If Yes, then we are eligible for Zero Rated Supply under Section 16 of the IGST Act, 2017?” The place of supply of the services in the instant case will be the usual place of residence of the recipient i.e. outside India and therefore, condition (iii) of the provisions of Section 2(6) of the IGST Act, 2017 have been fulfilled. Held that- The services such as stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods (which have been temporarily imported into India) rendered by the applicant shall be considered as ‘export of service’ w.e.f. 01.02.2019 onwards. The applicant will not be eligible for ‘Zero rated supply’ under Section 16 of the IGST Act, 2017, upto 31.01.2019. However, they shall be eligible for ‘Zero rated supply’ as per the provisions of Section 16(1)(a) of the IGST Act, 2017 w.e.f. 01.02.2019
Join Whats App Group
Check Your Tax Knowledge
Product Demo
Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE