Case LawOrder No. GST-ARA-133/2018-19/B-67
Cummins Technologies India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- June 7, 2019
- Type:
- Advance Ruling
Subject
Ruling cannot be given on the question of "assessment of supplies based on taxability"
Zero-rated Supply
Summary
The applicant has sought clarification in respect of various services rendered by them to their group company situated abroad, as to whether such services being supplied by them for consideration to an overseas group company, the liability to pay tax…
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 Cummins Technologies India Private Limited, the applicant, seeking an advance ruling in respect of the following question. Whether the liability to pay tax on the su…