Segoma Imaging Technologies India Private Limited ., In re

Date: April 3, 2019

Court: Appellate Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Sungita Sharma, Rajiv Jalota
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Subject Matter

Advance ruling cannot be given on the question on determination of the place of 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…

A. Segoma Imagining Technologies India Pvt Ltd (hereinafter referred as Segoma India) is Indian private limited company set up under the Indian Companies Act. B. Segoma India is 100% Subsidiary of Segoma Ltd (hereinafter referred as Segoma Israel) which is based in Israel. C. Segoma Israel is subsidiary of R2Net which is based in US. D. R2Net has agreement with customers for listing Diamonds onlin…

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