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Case Law Details

Case Name : In re Unlimited Unnati Pvt. Ltd ( GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/09/2021
Date of Judgement/Order : 20/01/2021
Related Assessment Year :
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In re Unlimited Unnati Pvt. Ltd ( GST AAR Gujarat)

Question-1: Whether our service provided to recipient of foreign country will be considered as export and zero rated supply?

Answer: No answer is provided to the applicant M/s. Unlimited Unnati pvt.ltd., 33, New York Tower-A, 3rd floor, S.G. Road, Thaltej, Ahmedabad on the following grounds: (i) The question is outside the ambit of the provisions of Section 97(2) of the CGST Act, 2017. (ii) Non-submission of copies of the contract/agreement in respect of the services provided/to be provided by the applicant on the issue discussed hereinabove.

Question-2: Commission paid to foreign agent who is non resident of India and he does not have any permanent establishment or business connection in India then what is liability of GST on such commission payable to foreign agent related to service provided out of India?

Answer:. No answer is provided to the applicant on the following grounds: (i) The question is outside the ambit of the provisions of Section 97(2) of the CGST Act, 2017. (ii) Non-submission of copies of the contract/agreement in respect of the services provided/to be provided by the applicant on the issue discussed hereinabove.

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