AAR: Refrains from ruling on query regarding assessment of supplies based on taxability as accorded to Zero-rated supply

Jul 25,2019

Maharashtra AAR refrains from examining whether liability to pay tax in respect of various services rendered by applicant to their group company situated abroad can be assessed based on taxability as accorded to Zero-rated supply; Rules that the query posed by the applicant regarding the ‘assessment of their supplies based on taxability’ does not fall within the purview of the clauses (a) to (g) of sub-section 2 of 97 of CGST Act and “is therefore not answered”: Mahar...


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