Home Case Index All Cases GST GST + AAAR GST - 2021 (4) TMI AAAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 937 - AAAR - GSTLevy of GST - reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India - rate of GST - HELD THAT:- GST is to be paid on such amounts of expenses reimbursed at the time determined as per Section 13 of the GST Act, as it represents the part of consideration received in advance by the appellant from its recipient (notwithstanding that the same is later included in tax invoice of the appellant) and to be paid at the time of reimbursement as by then the actual expenses borne by the recipient is known. Rate of GST - HELD THAT:- The applicable rate of GST on such expenses incurred by the recipient and reimbursed by the appellant is the same rate at which the appellant charges for the software development service supplied by the appellant to the overseas holding company, on the ground that the expenses are part of the taxable value of such services and attract the same rate indicated in the tax invoice for the software development charges issued by the appellant on the overseas holding company. Appeal disposed off.
|