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Surveying Indian market for foreign group co. is mixed supply of Research and Development services
Case Law Details
- Case Name
- In re Commissioner CGST Mumbai East (GST AAAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Maharashtra, Advance Rulings
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In re Commissioner CGST Mumbai East (GST AAAR Maharashtra)
In reply to the quesitons raised by the Appellant before AAAR, The Appellate Authority for Advance Ruling held as under:
1) Whether the service supplied by the Respondent under the Service Agreement dated 1 March 2013 constitute a supply of “Support Services” falling under HSN code 9985 or “Intermediary service” classifiable under HSN code 9961/9962?
The service supplied by the Respondent under the Service Agreement dated 1 March 2013 constitutes a mixed supply of services falling under the Heading “acco...





