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2020 (6) TMI 444 - AAR - GSTExport of Service or not - design & Development services provided by Lear India to Lear entities situated abroad - whether services fall under the category of OIDAR services? - HELD THAT:- A letter dated 23.01.2020 was submitted by applicant, wherein it was requested that they may be allowed to voluntarily withdraw the first question made in the subject application. The request of the applicant to withdraw the first question of application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case. Whether the Design & Development services provided by the Applicant to Lear entities situated aboard would fall under the category of OIDAR services? - HELD THAT:- Prima facie this is a question, pertaining to classification and is covered by Section of the CGST Act, 2017 - he subject services are presently being classified by them as ‘Consulting Engineering Services’. However, the GST department has issued them a Show Cause Notice 27.08.2018 proposing to classify the services of the Applicant under “On-line database access services” wherein the SCN has alleged that the services provided by the Applicant is bundled service of design, prototype, testing in virtual world through computer network and online database access gives the essential characteristic of OIDAR to the said bundled service - In view of the provision to Section 98(2) of the CGST Act, 2017, this authority cannot admit the application in respect of this question because the question raised in the application is already pending before the department under the provisions of this Act as is seen from the SCN issued to the applicant on 27.08.2018.
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