Micro Instruments ., In re
Date: March 22, 2019
Subject Matter
Advance ruling cannot be given on the question which involves the determination of the place of supply of the goods or services or both
Summary
(i) “Whether the ‘Commission” received by the applicant in convertible foreign exchange for rendering services as an “intermediary’ between an exporter abroad and an import of an equipment, is an ‘export of service…
A. The facts relevant for the purposes of these appeal proceedings, briefly stated, are as under:- (a) The Appellant is a sole Proprietary firm carrying on the business in the trade name: “ MICRO INSTRUMENTS “, and holds GSTIN Number: 27AHSPB0847K1Z2 under the Maharashtra Goods & Services Tax Act, 2017 (MGST Act). (b) The Appellant is an accredited Distributor of M/S Carl Zeiss Mic…