Maharashtra AAR: GST Advance Ruling can be sought by supplier only and not by recipient of goods or services
Court :
Maharashtra AAR
Brief :
In M/s. USV Pvt. Ltd.[ORDER No.GST-ARA-91/2019-20/B-77 dated October 14, 2021], M/s. USV Pvt. Ltd ("the Applicant") has sought an advance ruling on mainly two issues. The first issue pertains to whether the activity of transfer of registered trademarks by Novartis AG ("NAG") to the Applicant is a supply of goods or supply of services under the Central Goods and Services Tax Act, 2017 ("the CGST Act")if yes then, whether the Applicant is liable to discharge Goods and Services 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 June 28, 2017.
Citation :
ORDER No.GST-ARA-91/2019-20/B-77 dated October 14, 2021
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Bimal Jain
Published in GST
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