ICU Medical India LLP ., In re
Date: March 10, 2021
Subject Matter
GST is leviable on the reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory
Summary
1. Whether GST is leviable on the reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory outside India. Appellant is in the business of software development for the infusion systems manufa…
The subject appeal has been filed under Section 100(1) of the Tamilnadu Goods & Services Tax Act 2017 / Central Goods & Services Tax Act 2017 by Tvl. ICU Medical India LLP, (hereinafter referred to as ‘Appellant’. The appellant is registered under GST vide GSTIN 33AAGF13243MIZD. The appeal is filed against the Order No. 23/ARA/2020 dated 04.05.2020 passed by the Tamilnadu State…