Case LawAdvance Ruling No. GST-ARA-73/2018-19/B-166
Famous Studios Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 21, 2018
- Type:
- Advance Ruling
Subject
RCM U/s. 9(4) is applicable on transactions effected from 1.7.2017 to 12.10.2017
Reverse Charge Mechanism
Summary
Question:- 1. Whether the exemption from payment of GST on reverse charge basis under section 9(4) of the CGST Act / SGST Act for receipt of supply of goods and / or services by us from an unregistered person is applicable irrespective of any thresho…
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 M/S. FAMOUS STUDIOS LTD, seeking an advance ruling in respect of the following questions. 1. Whether the exemption from payment of GST on reverse charge basis under sectio…