Case LawKAR ADRG 52/2021
Workplace Options India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- October 29, 2021
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Kiran Reddy
Subject
AAR cannot rule on "Determination of Place of Supply"
Place Of SupplyImport Of Services
Summary
“import of Service” has been defined as a supply of service where -The supplier of service is located outside India; -The recipient of service is located in India; and -The place of supply of service is in India; 1 In view of the above to…
Judgement
M/s. Workplace Options India Private Limited, (herein after referred to as The Applicant’) C2-601, 6th Floor, No.1862, Tower C, The Millenia, Murphy Road, Ulsoor, Bengaluru-560008. having GSTIN 29AABCW5081H1Z2 have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 " data-preview-variation="descriptionPage" data-url="https://taxg…