Infinera India Private Limited ., In re
Date: September 12, 2019
Subject Matter
Provision of pre-sale marketing services to parent company located outside India constitutes 'intermediary' services. IGST leviable.
Summary
The applicant provides pre-sale marketing services for the optical networking equipment developed by Infinera Corporation, USA. The applicant sought to know Whether the activities carried out in India by the applicant would render the applicant to qu…
1. M/s Infinera India Private Limited, (called as the ‘Applicant’ hereinafter), Prestige Solitaire, Level 4-401, 6, Brunton Road, Bengaluru ‑ 560025, having GSTIN number 29AABCI1411R1ZD, has filed an application for Advance Ruling under Section 97 of CGST Act,2017 , KGST Act, 2017 86 IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharg…