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Supply of services by the applicant to the customers of Volvo Sweden, in India does not amount to export of services.

Classification of Supply — The Applicant is a joint venture between the Vovo Group and Eicher Motors Limited and in the business of selling Volvo branded trucks and thereafter providing after sale support services, including warranty services for Volvo branded trucks and buses in India. Authority ruled that the transaction is an intra-State or inter-State transaction depending on the place of supply and since this transaction is not an export of services; the transaction is not a “Zero-rated Supply” under the IGST Act. — Volvo-Eicher Commercial Vehicles Ltd., In Re… [2019] 16 TAXLOK.COM 092 (AAR-Karnataka)