Case LawAppellate Authority No. HAR/HAAR/R/2018-19/02
Esprit India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- November 22, 2018
- Type:
- Advance Ruling
Subject
Advance Ruling cannot be given on the question of 'Determination of Place Of Supply'.
Place Of Supply
Summary
1. The applicant namely M/s Esprit India Pvt. Ltd. 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 Europe Service GmbH, Germany (‘Esprit Germany’). EDCFE has engaged…
Judgement
Order under Section 101 of the Central Goods and Services Tax Act, 2017/the Haryana Goods and Services Tax Act, 2017 . The present appeal has been filed under Section 100 (1) of the Central Goods and Services Tax Act, 2017 /the Haryana Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and HGST Act respectively”] by M/s Esprit India Private Limited [hereinafter…