Myntra Designs Private Limited ., In re
Date: November 21, 2022
Subject Matter
AAR can decide on determination of place of supply if such determination is linked with the liability to pay tax. Matter remanded.
Summary
Q. Whether the transaction of the Applicant of providing space on its web-portal for advertisements provided by a foreign entity i.e., Lenzing Singapore Pte Limited for a consideration, is taxable? A. Clause (e) of Section 97(2) covers within its sco…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…