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ASAHI KASEI INDIA PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Dinesh Kumar Agawral
Sunil Kumar Bhambhari
Res. Counsel
Na

Petitioner / Applicant

ASAHI KASEI INDIA PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Sep 5, 2018
Order No.

GST-ARA-35/2018-19/B-108

Citation

2018(9) TAXREPLY 452
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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 Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Asahi Kasei India Private Limited, the applicant, seeking an advance ruling in respect of the following ISSUE. . 1. Whether the service supplied by the Applicant under the Service Agreement dated 1 March 2013 constitute a supply of “Support services” falling under HSN code 9985 “Intermediary service” classifiable under HSN code 9961/9962? 2. Whether the service supplied by the Applicant under the Marketing Services Agreement dated 1 December 2012 constitute a supply of “Support services” falling under HSN code 9985 or “Intermediary service” classifiable under H....

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