Segoma Imaging Technologies India Private Limited ., In re

Date: August 20, 2018

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Borhade, Pankaj Kumar
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Subject Matter

Service provided by the applicant carrying on business in Indian territory as a representational office of the parent company is not a 'Zero rated supply'

Zero-rated SupplyExport Of ServicesIntermediary

Summary

1. Whether the supply of photography service is liable to SGST under the Maharashtra Goods and Service Tax Act, 2017 (MGST Act, 2017) and CGST under Central Goods and Service Tax Act, 2017 (CGST Act) or IGST under Integrated Goods and Service Tax Act…

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 the MGST Act”] by SEGOMA IMAGING TECHNOLOGIES INDIA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the supply of photography…

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