Commissioner CGST Mumbai East ., In re
Date: June 19, 2019
Subject Matter
Service provided to a foreign holding company in the nature of Information on local market is considered a mixed supply of accounting, professional and technical services
Summary
The AAR ruled that Question:- 1. Whether the service supplied by the Applicant under the Service Agreement dated 1 March 2013 constitute a supply of “Support services” falling under HSN code 9985 or “Intermediary service&rdquo…
The present appeal has been filed under Section 100 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 Commissioner, Central Tax, Mumbai East Commissionerate (herein after referred to as the “Appellant” or “the Department” interchangeably) against…