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SABRE TRAVEL NETWORK INDIA PVT. LTD.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Irshad Ahmed
Rajeev Pallath
Res. Counsel
Na

Petitioner / Applicant

SABRE TRAVEL NETWORK INDIA PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jul 26, 2018
Order No.

GST-ARA-08/2018-19/B-76

Citation

2018(7) TAXREPLY 419
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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 Sabre Travel Network India Pvt Ltd, the applicant, seeking an advance ruling in respect of the following question. “Whether the marketing, promotion and distribution services (hereinafter referred to as the “Said Services”) provided by Sabre India to Sabre APAC would be subject to tax under the Central Goods & Services Tax Act 2017 and the Maharashtra Goods & Services Tax Act 2017 (hereinafter referred to as “Said Tax Acts” ) or would remain excluded under the said Acts as the said activities qualify as export of service in accordance to Section 2(6) of the Integrated Goods and S....

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