Springer Nature Customer Service Centre GmbH ., In re
Date: September 23, 2019
Subject Matter
Burden of proving that the OIDAR services received by an unregistered person were for purposes other than commerce, industry etc lies with the applicant
Summary
a) Whether the applicant is required to charge GST on supply of OIDAR services to ‘only’ unregistered persons in India in view of compulsory or mandatory registration and return filing requirement as per section 24(xi) of CGST Act, Rule 6…
1. M/s Springer Nature Customer Service Centre GmbH, (called as the `Applicant’ hereinafter), having GSTIN number 9917DEU290010S7, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017 , in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a provider of OIDAR servi…