Design & Development services provided by Indian company abroad is Export of service or OIDAR services?
THE AUTHORITY OF ADVANCE RULING The Question and Ruling as follows : 1. Whether the design & Development services provided by Lear India
Reetu
Jul 8, 2020THE 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 This question has been voluntarily withdrawn by the applicant. 2.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. Read Order Tags : Judgement, GST, Advance RulingAbout Author
Reetu
Content Manager
Reetu is a Content Writer with 4+ years of experience in GST, Income Tax, Finance, Company Law, Education and Career Related Content. She is a B.COM (Honrs.) Graduate.
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Delhi, Delhi, India
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