Case Law Details
Case Name : In re Segoma Imaging Technologies India Private Limited ( GST AAR Maharastra)
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Segoma Imaging Technologies India Private Limited (GST AAR Maharastra)
Question 1. – Whether the supply of photography service is liable to SGST under the Maharashtra Goods and Service Tax Act, 2017 (MGST Act, 2017) and CGST under Central Goods and Service Tax Act, 2017 (CGST Act) or IGST under Integrated Goods and Service Tax Act, 2017 (IGST Act, 2017)?
Answer: – Answered in the affirmative.
Question 2:- Or is it a zero rated “export” supply within the meaning of Section 2(23) r/w Section 2(6) of the IGST Act, 2017?
Answer: – Answered in the Negative.
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I had a doubt, whether photography is goods or service?