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VISHAKHAR PRASHANT BHAVE (PROP. M/S MICRO INSTRUMENTS)
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
D.p.bhave
Ajay Wadke
Res. Counsel
Na

Petitioner / Applicant

VISHAKHAR PRASHANT BHAVE (PROP. M/S MICRO INSTRUMENTS)
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Aug 10, 2018
Order No.

GST-ARA-23/2018-19/B-87

Citation

2018(8) TAXREPLY 392
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 Mrs. Vishakar Prashant Bhave, the applicant, seeking an advance ruling in respect of the following issue. (i) Whether the “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an “Intermediary” between an exporter abroad receiving such services and an Indian importer of an Equipment, is an “export of service” falling under section 2(6) & outside the purview of section 13 (8) (b), attracting zero-rated tax under section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017? (ii) If the answer to the Q (i) is in the negative,....

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