GST on facilitating process for sale of CRS Software of foreign parent company

In re Sabre Travel Network India Pvt Ltd (GST AAR Maharashtra) Briefly stated the Applicant has stated that they have obtained a non-exclusive, royalty-free right and license from its parent company i.e., Sabre APAC, to distribute the CRS Software in India vide a Marketing Agreement dated 31 October 2016 with effect from 01 April 2016. Pursuant to the said Agreement, the Applicant has been appointed as the National Marketing Company to conduct marketing and promotion of access of the CRS Software to end subscriber’s viz. travel agents in India. Read AAAR order – AAAR do not have ju...