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The activity of technical testing and analysis is a 'supply of service', even if supplied to a person outside India for a consideration and is required to service tax invoice even when the recipient is located outside India and the consideration is received in convertible foreign exchange.

Supply of Service — The applicant is registered under Companies Act, and it proposes to commence business of technical testing and analysis services of chemicals. The Applicant sought advance ruling on the various questions including that whether the activity of technical testing and analysis carried out by the applicant is liable to GST under the provisions of CGST Act and KGST Act. The Authority viewed that the activity of technical testing and analysis is a 'supply of service', even if supplied to a person outside India for a consideration and is required to service tax invoice even when the recipient is located outside India and the consideration is received in convertible foreign exchange. — Krish Biotech Research Pvt. Ltd., In Re.. [2019] 16 TAXLOK.COM 138 (AAR-Karnataka)