AAR: Supply of Technical Testing Services from EOU unit, not zero-rated supply, liable to GST

Goa AAR holds the applicant liable to pay GST on supply of technical testing services provided from EOU unit as applicant does not fall within the definition of export of services as defined u/s 2(6) of IGST Act, 2017; Notes that the applicant performs testing services on sample of goods received from persons located outside India, with a view to provide test report to overseas customer, either with or without the sample goods received for testing; As regards the conditions f...