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TaxReply India Pvt Ltd

VSERVGLOBAL PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Bharat Bhushan
Mukesh Bagri
Res. Counsel
Na

Petitioner / Applicant

VSERVGLOBAL PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jul 7, 2018
Order No.

GSGST-ARA- 03/2018-19/B- 59

Citation

2018(7) TAXREPLY 371
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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 VSERVGLOBAL PRIVATE LIMITED., the applicant, seeking an advance ruling in respect of the following question. The Applicant Vserv request this Hon'ble Authority to decide as to whether the aforesaid services proposed to be rendered qualify as ‘Zero Rated Supply in terms of Section 16 of the Integrated Goods & Service Tax Act, 2017 or not. At the outset, we would like to make it clear that the provisions of both the CGST Act and the GST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would als....

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