TN/AAAR/10/2021(AR) of M/s Icu Medical India LLP
GST AAARTN/AAAR/10/2021(AR)
Case brief
from the order text
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M/s ICU Medical India LLP · The Ruling…
Case summary
From the record, as published by the registry
Recorded against
The Ruling pronounced by the Advance Ruling Authority is modified to the extent that GST is leviable on the reimbursement amount, being advance payment made by the holding company towards the cost incurred for the provision of Software Services supplied by the appellant, as per the Time of Supply provided under Section 13 of CGST/ TNGST Act 2017 and applicable rate is that applicable to the supply of Software Services made by them.
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As recorded by the court registry
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