Authority for Advance Ruling — Zero Rated Supply – The applicant NES India engaged in providing supply of man-power services to highly technical industries such as Oil and Gas, Power, etc., entered into a service agreement through which NES India will provide support service in respect of the foreign business carried on by NES Abu Dhabi. NES India is not allowed to outsource or sub contract the work to any other person and will use its current place of business, which is on rent along with current employees and will also incur other related expenses, in order to carry out the desired work for NES Abu Dhabi. The applicant sought an advance ruling as to (i) whether the transaction in question is a Zero Rated Supply or a Normal Supply under the GST ACT (ii) if the said supply is a Zero Rated Supply, then can the same be considered as an export of service under the GST Act.
Held that:- The Hon’ble Authority for Advance Ruling ruled out that applicant is an exporter of services under GST Act and the supply of services in the subject case, as covered by the MSA agreement submitted, are the transactions are covered under Zero rated supply.—Nes Global Specialist Engineering Services Private Limited, In Re…. [2018] 07 TAXLOK.COM 093 (AAR-Maharashtra)