In re Metayage IP Strategy Consulting LLP (GST AAR Karnataka)
In the case of Metayage IP Strategy Consulting LLP (GST AAR Karnataka), the applicant, a Limited Liability Partnership firm engaged in providing legal services related to intellectual property, sought an advance ruling under Section 97 of the CGST Act, 2017, and the KGST Act, 2017. They provide services such as drafting and filing patent, trademark, and copyright applications.
The firm classified their services under SAC 998213 as “Legal Documentation and Certification Services concerning Patents, Copyrights and Other Intellectual Property Rights” and have been charging, collecting, and paying GST on both domestic and imported services.
The applicant sought clarification on who is liable to discharge GST on legal services provided under the reverse charge mechanism. The applicant did not submit the hard copies of the application and later requested to withdraw the application via email on March 1, 2024.
The Authority for Advance Ruling (AAR) Karnataka allowed the withdrawal and disposed of the application as withdrawn.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017
M/s. Metayage IP Strategy Consulting LLP, No.207, EGPI Arcadia 32, Banaswadi Main Road, Jai Bharath Nagar, Bengaluru- 560033 having GSTIN 29AAVFM9996N1ZL have filed an application, online, for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017.
