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Case Law Details

Case Name : In re C & A Sourcing International Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 05/2022
Date of Judgement/Order : 10/02/2022
Related Assessment Year :

In re C & A Sourcing International Ltd. (GST AAR Karnataka)

applicant vide their letter dated 07.02.2022, received by e-mail, requested this authority to permit them to withdraw their application quoting the reason that the issues have been clarified by the CBIC vide Circular No. 159/15/2021-GST Dated: 20th September 2021 and hence there is no need for a ruling on the queries raised by them.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 as UNDER SECTION 98(4) OF THE KGST ACT, 2017

M/s. C86A Sourcing International Ltd., (herein after referred to as ‘The Applicant’ or `C86A India) #22, Samson’s Arcade, 2nd 86 3rd Floor, Shanthi Nagar, Bengaluru-560 027, having GSTIN 29AADCM3157E1ZJ, have filed an application 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, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act, KGST Act.

AAR Karnataka allows C & A Sourcing International Ltd. to withdraw application

The Applicant is engaged in providing Business Support Services to its overseas group company C86A Sourcing Ltd., Hong Kong. They are registered under CGST/ KGST Act 2017.

3. In view of the above, the applicant has sought advance ruling in respect of the following questions:

a. Whether the activities carried out in India by the Applicant would constitute a supply of “Other Support Services” falling under HSN code 9985 or as “Intermediary Service” classifiable under HSN code 9961/ 9962 or any other classification of services as specified under various Tariff entries of rate notification issued under Goods and Services Tax Law?

b. Whether the aforesaid services provided by the Applicant would qualify as “export of services” in terms of clause 6 of Section 2 of the Integrated Goods and Services Tax Act 2017 (hereinafter IGST Act, 2017′) and consequently will it be construed as ‘Zero rated supply’ in terms of Section 16 of the said act?

4. The applicant were given an opportunity of personal hearing on 07.10.2021, 26.11.2021, 06.01.2022 and also on 10.02.2022. The applicant sought adjournment for the three scheduled hearings. However the applicant vide their letter dated 07.02.2022, received by e-mail, requested this authority to permit them to withdraw their application quoting the reason that the issues have been clarified by the CBIC vide Circular No. 159/15/2021-GST Dated: 20th September 2021 and hence there is no need for a ruling on the queries raised by them.

5. In view of the foregoing, we pass the following

RULING

The application filed by the Applicant for advance ruling is disposed off as withdrawn.

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