Case Law Details
In re Fulcrum Info Services LLP (GST AAR Karnataka)
a) Whether the back-end support services provided by the applicant to the Juniper Inc. under the agreement would be classified as ‘Support Services’ under the Tariff Heading 9985 of Notification 11/2017 – Central Tax (Rate) dated 28.06.2017? b) Whether the services in question would be treated as Intermediary services or not?
The back-end support services provided by the applicant to the Juniper Inc under the agreement is classifiable as ‘Support Services’ under the Tariff Heading 9985 of Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 and more specifically under the Service Code 998599.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
1. M/s Fulcrum Global Info Services LLP (called as the ‘applicant’ hereinafter), having GSTIN number 29AACFF4682P1ZQ, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act 2017 read with Rule 104 of CGST Rules 2017 86 KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
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