GST applicable on R&D Activities on Goods made available by Foreign entities
Last updated: 25 August 2021
Court :
Gujarat Authority of Advance Ruling
Brief :
In M/s. Hilti Manufacturing India Pvt. Ltd. [ADVANCE RULING NO. GUJ/GAAR/R/26/2021 dated July 09, 2021], M/s. Hilti Manufacturing India Pvt. Ltd ('the Applicant') has sought a clarification on the liability to pay Goods and Services Tax ('GST') on Research and Development ('R&D') Sciences on goods physically made available by foreign entities.
Citation :
Gujarat Authority of Advance Ruling
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Bimal Jain
Published in GST
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