Prettl Automotive India Pvt. Ltd ., In re
Date: March 22, 2021
Subject Matter
Financial assistance received from a foreign holding company in relation to training of various skilled and unskilled categories is subject to GST
Summary
We, hereby, modify the Ruling passed by the MAAR vide Order No. GST-ARA-20/2019-20/B-59 dated 15.12.2020, by holding that the entire gamut of activities undertaken by the Appellant at the behest of their Principal will be aptly classified under SAC 9…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central Goo…