Dubai Chamber of Commerce And Industry ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- June 23, 2022
- Type:
- Advance Ruling
- Members:
- Ashok Mehta, Rajeev Mital
Subject
Activities performed by the Appellant at the behest of their Dubai Head Office will come under the ambit of "Supply"
Summary
We, hereby, modify the Ruling passed by the MAAR vide Order No. GST-ARA-35/2019-20/B-14 dated 24.05.2021 , by holding that the host of activities performed by the Appellant at the behest of their Dubai Head Office will come under the ambit of &…
Judgement
1. 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…