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GST on reimbursement by subsidiary to its ultimate holding company located outside India
Case Law Details
- Case Name
- In re ICU Medical India LLP (GST AAAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Tamilnadu, Advance Rulings
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In re ICU Medical India LLP (GST AAAR Tamilnadu)
Whether GST is leviable on the reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India and In case GST is leviable, what is the GST rate applicable to the said reimbursement of expenses?
The fact of reimbursement does not result in any transaction in its own, as was held by the AAR, but such expenses of employees of appellant through the credit card of the overseas holding company (recipient of the supply of appellant), borne at the first instance by the recipient of the supply is no...
