Reetu | Jul 8, 2020 |
THE AUTHORITY OF ADVANCE RULING
The Question and Ruling as follows :
1. Whether the design & Development services provided by Lear India to Lear entities situated abroad would amount to Export of service ?
Ans. This question has been voluntarily withdrawn by the applicant.
2. Whether the design & Development services provided by Lear India to Lear entities situated abroad would fall under the category of OIDAR services ?
Ans. This question is not admitted in view of the provisions of Section 98(2) of the GST Act.
Tags : Judgement, GST, Advance Ruling
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