Esprit India Private Limited ., In re
Date: April 11, 2018
Subject Matter
Advance Ruling cannot be given on the question of 'Determination of Place Of Supply'.
Summary
The Act limits the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2). Therefore, where a question also involves examination of “place of supply” (which is not among the issues which can be decided by AAR),…
1. The applicant namely M/s Esprit India is a subsidiary of M/s Esprit De Corp. (Far East) Limited, Hong Kong (EDCFE) which in turn is a fellow subsidiary of M/s Esprit Europe Service GmbH, Germany (‘Esprit Germany’). EDCFE is a limited company incorporated in Hong Kong, acts as sourcing service provider for Esprit Germany, EDCFE assists Esprit Germany in sourcing (on a worldwide basis…