TMI Blog2018 (7) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... lify as Export of Services under Section 2(6) of the Integrated Goods and Service Tax Act’ 2017 and hence be treated as zero rated supplies in terms of Section 16 of the IGST Act? Held that:- The Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 27.06.2018 - The application filed by the Applicant for advance ruling is dismissed as wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in form GST ARA-01. They also enclosed copy of challan for ₹ 10,000/- (CGST- ₹ 5,000/- SGST ₹ 5,000/-) bearing CIN number UTIB18012900065097 dated 11-01-2018. 2. The Applicant is a wholly owned subsidiary of M/s H M Hennes Mauritz AB ( H M Sweden ) which is a Swedish company which is into fashion clothing industry engaged in supply of fashion wears all around the glob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Section 16 of the IGST Act? PERSONAL HEARING: / PROCEEDINGS HELD ON 09.02.2018. 4. The Applicant submitted copy of vakalat appointing M/s PDS Legal, Advocates Solicitors, Mumbai their partners / associates to represent the applicant / appear, act and plead for them in connection with the proceedings, before the authorities in respect of the instant application for Advance Ruling unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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