Case LawKAR ADRG 92/2019
Cartus India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Date:
- September 27, 2019
- Type:
- Advance Ruling
- Members:
- Harish Dharnia, Ravi Prasad MP
Subject
Relocation Management Service would constitute a mixed supply
Mixed Supply
Summary
Q) Whether the gamut of services collectively referred to as ‘Relocation Management Service’ provided by the Applicant, would constitute as a composite supply or a mixed supply for the purpose of taxability under GST? A) The a…
Judgement
1. M/s Cartus India Private Limited, (called as the ‘Applicant’ hereinafter), having GSTIN number 29AAECC2213N1ZM, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company and is reg…