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Case Law Details

Case Name : In re Merck Life Science Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling NO.GST-ARA-62/2018-19/B-133
Date of Judgement/Order : 30/10/2018
Related Assessment Year :
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In re Merck Life Science Private Limited (GST AAR Maharashtra)

Question 1:- Whether applicant’s direction to the seller (directed in agreement dated 21 June 2018) for direct transfer of BP business to MSPL and PM business to MPMPL, respectively would qualify as a ‘supply between the applicant’ and ‘MSPL/MPMPL’?

Answer : Answered in the affirmative as per details discussed above.

Question 2 : If the answer to the above question is ‘affirmative’ then as the parties are related, even in absence of the actual consideration does the applicant have to attribute a notional consideration and charge GST in line with schedule 1 of GST Act to be compliant?

Answer : The value is to be determined as per Rule 28 of the CGST Rules, 2017

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