Breif Issue :

Facts  & Issue Of The Case :

NES Global Specialist Engineering Services Private Limited (NES India) has its registered office is situated at office no 24 & 28, Red Bricks – Level 1, HDIL Kaledonia, Sahar Road, Andheri East, Mumbai-400069, Maharashtra, India. The Company is engaged in providing a supply of man-power services to highly technical industries such as Oil and Gas, Power, etc. GST Regn number:- 27AACCN9033F1ZI & CIN U72200MH2008FTC288230.

The applicant, seeking an advance ruling in respect of :

1. Whether the transaction in question is a Zero Rated Supply or a Normal Supply under GST ACT?

2. If the said supply is a Zero Rated Supply, then can the same be considered as an export service under the GST Act?