Authority for Advance Ruling — Services rendered for foreign companies in India is an export or not– The applicant supplied Inspection and expediting services during the manufacturing of equipment. They perform the inspection services for their foreign clients in respect of the equipment/machinery/material in India. The applicant sought an advance ruling as to whether services rendered for foreign companies (which do not have any business place/agency in India) in India is considered as an export or not; whether services provided in respect of goods that are being exported are also considered as Export of services.

Held that:- The Hon’ble Authority for Advance Ruling held that place of supply of services provided by the applicant are within the Country and hence liable to SGST & CGST and will not be treated as export.