In re Prettl Automotive India Private Limited (GST AAR Maharashtra)
Q1. Whether the financial assistance to be received by the Applicant are covered as consideration for supply and the activity is covered under the meaning of supply of services in terms of Section 7 of the CGST Act, 2017/MGST Tax Act, 2017?
Answer:- Answered in the affirmative.
Q.2 If the above activity is not considered as ‘supply of services’ then whether the said activity is to be considered as “exempted supply’ or ‘non-taxable supply? and accordingly input tax credit is to be reversed in accordance with section 17 of CGST Act, 2017/MGST Act, 2017 read with Rule 42 of Central Goods and Services Tax Rules, 2017/ Maharashtra Goods and Services Tax Rules, 2017?
Answer:- Not answered in view of answer to question no. 1 above.
Q.3 If the above activity is considered as supply of services, then whether the same is classifiable under SAC 9997 as other services nowhere else classified” under Sr. no 35 of the Notification-11/2017- Central Tax (Rate) dated 28th June 2017 /Sr. No 35 of the Notification-11/2017-State Tax (Rate) dated 29th June 2017/Sr. No 35 of the Notification 8/2017- Integrated Tax (Rate) dated 28th June 2017?
Answer:- In view of the discussions made above, the supply of service in the subject case , is classifiable under SAC 999792 under Notification-11/2017- Central Tax (Rate) dated 28th June 2017.
Q.4 Where the said activity if considered as supply of service, then whether the same is covered as “Zero Rated Supply and qualifies as “export of service under the provisions of Integrated Goods and Services Tax Act, 2017 and can be exported without payment of IGST?
Answer:- Answered in the negative.
