Case Law18/AAR/2022
Translog Direct Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- April 29, 2022
- Type:
- Advance Ruling
- Members:
- T G Venkatesh, K Latha
Subject
'Support services for water transport' are classifiable under SAC '9967' attracting 18% GST
ClassificationPlace Of Supply
Summary
The applicant is extending the ‘support services for water transport’ which includes services facilitating berthing of the vessel, liaising with jurisdictional authorities and attend to the requirement of the vessel when the vessel is in…
Judgement
Translog Direct Pvt. Ltd., with the address for communication as 13/6, Judge Jumbulingam Street, Mylapore, Chennai- 600004 (hereinafter called the Applicant) are Un-registered under GST. The applicant has sought Advance Ruling on the following questions:- 1. The Applicant would like to seek a ruling on whether the provision of specified services would qualify as “support services” unde…