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TaxReply India Pvt Ltd

USV PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T.R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

USV PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Oct 14, 2021
Order No.

GST-ARA-91/2019-20/B-77

Citation

2021(10) TAXREPLY 5108
Original Order
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ORDER

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 and MGST Act” respectively] by M/s. USV Private Limited, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether in facts and circumstances of the case, the activity of transfer of registered trademarks by Novartis AG to the applicant is a ‘supply of goods’ or supply or services’ under the CGST, Act, 2017/IGST Act, 2017? 2. If the activity is held to be a supply of service, whether the applicant is liable to discharge Goods and Service Tax (GST) on the subject transaction under reverse charge mechanism in terms of entry no. 1 of Notification No. 10/2017-Integrated Tax (Rate) dated 28.06.2017? 3. In case it is held to be a supply of service and the applicant is liable to discharge GST under reverse charge mechanism, ....

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