Case LawGST-ARA- 25/2019-20/B-19
Lear India Engineering LLP ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- February 25, 2020
- Type:
- Advance Ruling
- Members:
- Vinitha Sekhar, A A Chahure
Subject
Application can't be admitted in respect of a question already pending before the department
Summary
Q) Whether the design & Development services provided by Lear India to Lear entities situated aboard would fall under the category of OIDAR services. A) In view of the provision to Section 98(2) of the CGST Act, 2017, we find that this authority…
Judgement
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 MGST Act”] by M/s. Lear India Engineering LLP, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the design & Development services provided b…