Tamil Nadu AAR: GST Exemption Notification Does Not Apply to R&D Services for the Agro-Chemical Sector
Goods and Services Tax ( GST ) Exemption Notification 04/2019 is not applicable for services of research and development supplied with the ‘Agro-Chemical’ Sector, Tamil Nadu Bench of the (AAR) Authority for Advance Rulings stated. It was stated by the authority bench that the place of supply stays u/s 13(3) of the IGST Act, 2017, […]