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M/S. LEAR INDIA ENGINEERING LLP
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

P VINITHA SEKHAR
A.A CHAHURE
Pet. Counsel
Arpit Pushp Chaturvedi
Sandip Sachdeva
Res. Counsel
S.s.umrani

Petitioner / Applicant

M/S. LEAR INDIA ENGINEERING LLP
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Feb 25, 2020
Order No.

GST-ARA-25/2019-20/B-19

Citation

2020(2) TAXREPLY 2497
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 Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. Lear India Engineering LLP, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the design & Development services provided by Lear India to Lear entities situated abroad would amount to Export of service. 2. Whether the design & Development services provided by Lear India to Lear entities situated aboard would fall under the category of OIDAR services. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissi....

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