Case Law Details
In re M/s. Haworth India Private Limited (GST AAR Tamilnadu)
M/s. Haworth India Private Limited, Survey No. 260, Vayalur Road, Kiloy Village, Sriperumbudur (Taluk), Kancheepuram (District) TamilNadu – 602 105. (hereinafter referred to as ‘Applicant’) are registered under GST vide GSTIN No. 33AAACH8417K1ZK. The Applicant has preferred this application for seeking Advance Ruling on the following Question:
1. Whether on facts and circumstances of the case, the services supplied by the Applicant under the Service Agreement dated 1 September, 2018, qualify as an export of service as defined under section 2(6) of the Integrated Goods and Services Tax Act, 2017 (`IGST Act, 2017)?
2. If the services supplied by the Applicant under the Service Agreement dated 1 September, 2018 not qualify as an export of service as defined under section 2(6) of the IGST Act, 2017, whether on facts and circumstances of the case, the Applicant is an “Intermediary” as defined under section 2(13) of the IGST Act, 2017?”
The Applicant has submitted the copy of application in Form GST ARA – 01 and submitted a copy of Challan evidencing payment of application fees of Rs.5,000/-each under Sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017.
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