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SEGOMA IMAGING TECHNOLOGIES INDIA PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Pathik Shah
Mukhtar Shaikh
Res. Counsel
Na

Petitioner / Applicant

SEGOMA IMAGING TECHNOLOGIES INDIA PRIVATE LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Aug 20, 2018
Order No.

GST-ARA-30/2018-19/B-92

Citation

2018(8) TAXREPLY 407

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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 SEGOMA IMAGING TECHNOLOGIES INDIA PRIVATE LIMITED, the application seeking an advance ruling in respect of the following questions. 1. Whether the supply of photography service is liable to SGST under the Maharashtra Goods and Service Tax Act, 2017 (MGST Act, 2017) and CGST under Central Goods and Service Tax Act, 2017 (CGST Act) or IGST under Integrated Goods and Service Tax Act, 2017 (IGST Act, 2017) 2. Or is it a zero rated “export” supply within the meaning of Section 2(23) r/w Section 2(6) of the IGST Act, 2017? At the outset, we would like to make it clear that the provisions of both the CGS....

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