Shalini Manish Mittal ., In re
Date: February 25, 2020
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Vinitha Sekhar, A A Chahure
Subject Matter
AAR cannot answer questions involving determination of "Place of supply"
Summary
The issue put forth is in respect of taxability of online or telephonic educational coaching rendered from India by the applicant to corporate individuals or any other entities residing outside India. Whether the service is subject to GST and if so u…
The present application has been filed under section 97 Central Goods and Service Tax Act, 2017 and the Maharashtra Goods and Service Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. SHALINI MANISH MITTAL , the applicant, seeking an advance ruling in respect of the following question. “Whether online or telephonic educational coac…