Case Law05 /AP/GST/2019
Tech Mech Global Interface Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- January 31, 2019
- Type:
- Advance Ruling
- Members:
- S. Narasimha Reddy, D. Ramesh
Subject
Determination of Place of supply is outside the purview of the Advance Ruling Authority
Place Of Supply
Summary
The applicant seeks clarification on “place of supply” of the liaison services extended by him to the overseas manufacturers without any Indian subsidiary / India Liaison office. But the applicant, sought Advance Ruling in "Pla…
Judgement
The present application has been filed by M/s Tech Mech Global Interface Pvt. Ltd., registered under the Goods and Services Tax U/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) M/s Tech Mech Global Interface Pvt. Ltd.,, (hereinafter referred to as applicant) is engaged in trading of indu…