Whether providing research report on activity carried out as a study of a chemical or biological entity that is still in research stage and not yet a product and is supplied by party located outside India is export of service as per subsection 2 of section 13 of the IGST Act,2017 and considered as Zero rated supply of service ? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated15-07-2019
States/UT
Order No. & Date
Order KAR ADRG 14/2019 dated 25.07.2019
Order date
25-07-19
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Category
97(2)(a)
Year