Infinera India Private Limited ., In re
Date: January 20, 2020
Subject Matter
Provision of pre-sale marketing services to parent company located outside India constitutes 'intermediary' services. IGST is leviable. AAR ruling upheld.
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. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pan maieria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar p…