Sabre Travel Network India Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- July 26, 2018
- Type:
- Advance Ruling
Subject
Marketing, promotion and distribution services provided by Sabre India to Sabre APAC is not export
Summary
M/s. Sabre GLBL Inc , is the foreign company who developed the CR software. Secondly, M/s. Sabre APAC, Singapore based company has been sub-licensed the right to market and promote the said CRS Software for Asia specific jurisdictions. At lastly, Sab…
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 Sabre Travel Network India Pvt Ltd, the applicant, seeking an advance ruling in respect of the following question. “Whether the marketing, promotion and distrib…