Luksha Consulting Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- June 5, 2023
- Type:
- Advance Ruling
- Members:
- Gopalsamy, N Usha
Subject
IT services provided by the applicant for monitoring software applications for a UK customer qualifies as an "export of services"
Summary
1. The various sections of the GST act in the context are: - Section 2(6) of the IGST Act, 2017: Defines "export of services" - Section 97(2) of the CGST & TNGST Act, 2017: Specifies the questions on which advance ruling can be sought -…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. Luksha Consulting Private Limited, Elampillai, Salem (herein after referred to as The Applicant’), with GSTIN 33AAECL3474C1ZU have filed an application for Advance Ruling under section 97 of GST Acts read with Rule 104 of GST Rules, 2017, in Form ARA-01 paying the prescribed fees of Rs. 5000/- each under the CGST an…