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MAYANK JAIN
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
Mayank Jain
Res. Counsel
Na

Petitioner / Applicant

MAYANK JAIN

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jun 1, 2019
Order No.

GST-ARA- 103/2018-19/B-63

Citation

2019(6) TAXREPLY 726

Original Order
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ORDER

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Service Tax, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Mayank Jain, the applicant, seeking an advance ruling in respect of the following questions. 1) Whether the Marketing services to be supplied by the Applicant under the Foreign Immigration Advisor to the Consultant Manager constitutes a supply of “Support services” classified under SAC 9985 or “Intermediary service” classifiable under SAC 9961/ 9962 or any other heading? 2) Whether the Handholding services to be supplied by the Applicant under the Foreign Immigration Advisor Agreement constitute a supply of “Support services” falling under SAC 9985 or “Intermediary service&rdq....

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