Case LawAdvance Rulling No. GST-AAR-34/2018-19/B99
Drs Marine Services Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- August 24, 2018
- Type:
- Advance Ruling
Subject
GST is not applicable on Reimbursement of salary on behalf of foreign entity
Pure Agent
Summary
The applicant is a Crew Recruitment and Placement Agency, and are involved in selecting and recruiting shipping personnel on behalf of their principal/client who is a Foreign Ship Owner and for which they are charging Administration fees and paying G…
Judgement
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act”] by DRS MARINE SERVICES PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following issue. “Whether GST is applicable on Reimbursement of salary on be…