IVL India Environmental R & D Private Limited ., In re
Date: June 5, 2023
Subject Matter
GST on transfer of monetary proceeds by the IVL India to IVL Sweden. AAR ruling upheld.
Summary
The case involves a dispute over the liability to pay IGST under reverse charge mechanism on the amount paid by a company in India to its wholly-owned subsidiary in Sweden for support services in the form of consultancy. The issue is whether the serv…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA 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 made in respect of such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under th…