Case LawGST-ARA-50/2020-21/B-108
IVL India Environmental R & D Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 1, 2022
- Type:
- Advance Ruling
- Members:
- Rammohan Rao, T R Ramnani
Subject
GST on transfer of monetary proceeds by the IVL India to IVL Sweden
Reverse Charge MechanismImport Of Services
Summary
The applicant is the one which is performing the service at the ground level and the entire support for such service is being provided by IVL Sweden who has obtained the contract on the basis of its own credentials and work experience and it is a fac…
Judgement
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. IVL India Environmental R&D Private Limited, the applicant, seeking an advance ruling in respect of the following questions.- Whether mere transfer o…