Supply under GST — The applicant is engaged in providing the R&D services on the agrochemical products to group companies across the globe. The applicant also carries out technical testing services on goods for its customer located outside India. The goods on which technical testing is carried out are made available to the applicant in India and the activity of technical testing on goods is carried out in Goa. The Applicant sought Advance ruling on the question whether the activity of on the technical testing services carried out by the applicant be treated as 'zero-rated supply? The Authority ruled out that the service provided by the applicant doesn't falls within the definition of export of service as defined under Section 2(6) of the IGST Act, 2017 and the applicant is liable to pay CGST and SGST on the aforesaid supply of service. — Syngenta Bioscience Private Limited, In Re… [2019] 15 TAXLOK.COM 122 (AAR-Goa)