Breif Issue :
Facts & Issue Of The Case :
The applicant is a limited Company and is registered under the Goods and Service Act,2017. The applicant has sought advance ruling in respect of the following question-
- Whether the supplies made by the applicant to Volvo Sweden is a supply of services ?
- Whether the supplies by the applicant amounts to export of services to Volvo Sweden and hence zero rated under GST Law ?
The applicant states that he is a joint venture between the vovo group and Eicher Motors Limited and this joint venture has come into effect in July 2008. They are in the business of selling volvo branded trucks and thereafter providing after sale support services, including warranty services for volvo branded trucks and buses in India. The applicant carries out services and repair work on the vehicles of the customers, upon acceptance of the warranty claim and the applicant has not stated as to how the acceptance of warranty claim is made and by whom.
Decision :
The applicant is providing composite supply of goods and services to the customers where in the principal supply is that of goods or services depending on the nature of individual case.
The transaction is an intra-state or inter-state transaction (but not export transaction) depending on the place of supply.
Since this transaction is not an export of services, the transaction is not a “Zero-Rated supply” under the IGST Act.
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