Case Law Details
In re Vistar AEC Consultants LLP (GST AAR Karnataka)
Introduction: M/s. Vistar AEC Consultants LLP seeks a GST advance ruling in Karnataka, questioning the applicability of GST rates for revenue sharing scenarios among joint bidders. The analysis delves into their case, examining the intricacies of their joint venture with Grant Thornton Bharat LLP and the implications of GST on the project.
Detailed Analysis:
1. Admissibility of the Application (Section 97(2) (e)): The applicant queries the determination of tax liability on goods or services, and the ruling addresses its admissibility under Section 97(2)(e) of the CGST Act. This sets the stage for a comprehensive evaluation.
2. Brief Facts of the Case: Vistar AEC Consultants LLP secured a design consultancy project jointly with Grant Thornton Bharat LLP for Tiruchirappalli City Corporation. They assert that revenue-sharing arrangements are in place with GTBL as the lead member.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
