MAH/AAAR/AM-RM/08/2022-23dated 23.06.2022 of M/s. Dubai Chamber of Commerce And Industry-Liasion Office
GST AAARMAH/AAAR/AM-RM/08/2022-23dated 23.06.2022
Case brief
from the order text
What is this about?
M/s. Dubai Chamber of Commerce And…
Case summary
From the record, as published by the registry
Recorded against
The Maharashtra Appellate Authority for Advance Ruling, modified the Ruling passed by the MAAR vide order No. GST-ARA-35/2019-20/B-14 dated 24.05.2021, by holding that the host of activities performed by the Appellant at the behest of their Dubai Head Office will come under the ambit of "Supply" in terms of Section 7(1)(a) of the CGST Act, 2017, and are required to take GST registration, and discharge their IGST liability, if any, on the amount received from their Dubai Head Office. Thus, the Appeal filed by the Appellant is not main