MAH/AAAR/RS-SK/35/2020-21 of Prettl Automotive India Pvt. Ltd.
GST AAARMAH/AAAR/RS-SK/35/2020-21
Case brief
from the order text
What is this about?
Prettl Automotive India Pvt. Ltd. · The…
Case summary
From the record, as published by the registry
Recorded against
The MAAAR modified the Ruling passed by the MAAR vide Order No. GST-ARA-20/2019-20/B-59 dated 15.12.2020 by holding that the entire gamut of activities undertaken by the Appellant at the behest of their Principal would be aptly classified under SAC 999294 prescribed at Sl. No. 600 of the Annexure to the Notification No. 11/2017-C.T. (Rate), dated 28.06.2017 and bearing the description “Other education and training services nowhere else classified”. As regards the question as to whether the activities under question will be considered as zero-rated supply in