In a case where goods are temporarily imported into India for repairs and are exported back after the repairs without being put to any other use in India.... What is the place of supply? Is such a service export of service? Is it liable to gst?
Please give a detailed answer
Place of supply is determined as per section 13(2) of IGST ACT. As per section 13(2), POS would be location of recipient is itâ??s available in the ordinary course of business. But if the location of recipient is not available in the ordinary course of business then POS would be location of Supplier ð???