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ALFATEK SERVICES
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

ABDUL LATHEEF K.
Pet. Counsel
---
Res. Counsel
Ramamoorthy S

Petitioner / Applicant

ALFATEK SERVICES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Feb 1, 2024
Order No.

KER/14/2024

Citation

2024(2) TAXREPLY 11626
Original Order
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ORDER

1. Alfatek Services, Sapthagiri, Thipadapuram Hill, Kulathoor P.O, Trivandrum (hereinafter referred to as the Applicant) is a taxpayer registered under the GST Act, engaged as an agent of foreign companies for promoting products used in tire and rubber industry. 2. In this ruling, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued there under. 3. Applicant requested advance ruling on whether GST is applicable on the revenue paid to them by their principals outside India. 4. The contentions of the applicant: 4.1. The applicant submits that they are representing foreign companies-Ektrontek-Taiwan, H.W. Wallace Co.-England, Alfa Mirage-Japan and Barwell-England for promoting their products used in tyre and rubber industry in the markets of India and Srilanka. In addition to the promotion of the products sup....

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