Sunita Industries, registered in the State of Gujarat, receives machinery for repair in its workshop located in Surat, Gujarat on 4th April, 2024…

ALTERNATIVE-I Where it is assumed that the machinery is exported without being put to any use in India: The place of supply of the services supplied in respect of goods which are temporarily imported into India for repairs and are exported after such repairs without being put to any use in India where supplier is in India and recipient is located outside India, is the location of the recipient of services, location outside India i.e. China. Thus, place of supply of repair services provided to Titen Ltd. in the given case is China. Further, said repair services shall qualify as "export of services” since: supplier is in India,both recipient and place of supply are outside India,the payment for service is received in convertible foreign exchange, andsupplier and recipient are not merely establishments of a distinct person. All B2C invoices issued by a registered person whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds 500crores will have a Dynamic QR code. However, no Dynamic QR code is required in case of exports. In the given case, although the aggregate turnover of Sunita Industries exceeds 500crore in preceding FY 2022-23, it is still not mandatorily required to have a Dynamic QR code requirement on the invoice for said services as Dynamic QR code requirement is not applicable to exports. ALTERNATIVE-II Where it is assumed that the machinery is exported after being put to use in India: The place of supply of the services supplied which are required to be made physically available by the recipient to the supplier for repairs and are exported after such repairs if put to any use in India where supplier is in India and recipient is located outside India, is the location where goods are situated at the time of supply of services. Thus, place of supply of repair services provided to Titen Ltd. in the given case is Gujarat. All B2C invoices issued by a registered person whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds 500crores will have a Dynamic QR code. However, in cases, where an invoice is issued to recipient outside India, for supply of services, for which place of supply is in India and the payment is received by supplier, in convertible FOREX, such invoice may be issued without having a Dynamic QR Code. In the given case, although the aggregate turnover of Sunita Industries exceeds 500crore in preceding FY 2022-23, it is still not mandatorily required to have a Dynamic QR code requirement on the invoice for said services.