Goa Authority for Advance Ruling 29 August 2019, GOA/GAAR/09/2018-19 (1. Whether the activity of on the technical testing services carried out by the applicant be treated as ‘zero-rated supply’?2. If the answer to the aforesaid question is negative, then is the)

GOA AUTHORITY FOR ADVANCE RULING. (Constituted under section 96 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) read with Rule 103 of the Goa Goods and Services Tax Rules, 2017) BEFORE THE BENCH OF (1) Shri. J. K. Meena, Addl Commissioner of Central Tax (2) Smt. Sarita S. Gadgil, Addl Commissioner of State Tax Advance Ruling No.