GST Exemption Notification not Applicable for Research and Development Services provided for ‘Agro-Chemical’ Sector: AAR [Read Order]
GST Exemption Notification Not Applicable: AAR Rules on Research and Development Services in Agro-Chemical Sector
By Manu Sharma - On July 29, 2024 1:58 pm - 2 mins read
The Tamil Nadu Bench of the Authority for Advance Rulings ( AAR ) has ruled that Goods and Services Tax ( GST ) Exemption Notification 04/2019 is not applicable for services of research and development supplied in relation to the ‘Agro-Chemical’ Sector. The authority bench clarified that the place of supply remains under Section 13(3)…
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