Prettl Automotive India Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 15, 2020
- Type:
- Advance Ruling
- Members:
- Vinitha Sekhar, Ramnani
Subject
Financial assistance received from a foreign holding company in relation to training of various skilled and unskilled categories is subject to GST
Summary
There is an intention to promote investments of German companies in India for which training of various skilled and unskilled categories will be done by the applicant in India and the consideration towards supply of such service, in the guise of fina…
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. Prettl Automotive India Private Limited, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the financial assistance to he rec…