SGS India Private Limited ., In re
Date: May 12, 2020
Subject Matter
Supply of “inspection and testing services” on fresh table grapes is NOT classifiable under SAC 9986
Summary
Q) Whether the supply of “inspection and testing services” on fresh table grapes is classifiable under entry 9986 of Notification no. 11/2017-Central Tax (Rate) dated June 28, 2017– “Support services to agriculture, forestry,…
SGS India Private Limited, 28B/1 SP and 28B/2 SP, BNT connection building, Ambattur Industrial Estate (hereinafter called the ‘Applicant’) is registered under the GST Vide GSTIN 33AAACS5514Q1Z5. They are engaged in providing various inspection, verification, testing and certification services in the agriculture and food production process in its laboratories set up in India. They have…