GST applicability on export of services withdrawn before hearing The application for advance ruling regarding the applicability of GST on the export of consultancy services to a foreign company and receipt of payment in ...
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GST applicability on export of services withdrawn before hearing
The application for advance ruling regarding the applicability of GST on the export of consultancy services to a foreign company and receipt of payment in foreign currency by PLATINA BUSINESS MANAGEMENT PRIVATE LIMITED was voluntarily withdrawn before the preliminary hearing. The authority allowed the withdrawal without delving into the merits of the case, resulting in the application being disposed of as withdrawn unconditionally under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017.
Issues Involved: - Application for advance ruling regarding the applicability of GST on the export of consultancy services to a foreign company and the receipt of payment in foreign currency.
Analysis: The case involved an application for advance ruling under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 by PLATINA BUSINESS MANAGEMENT PRIVATE LIMITED. The applicant sought a ruling on whether GST is applicable on the export of consultancy services to a foreign company when the payment is received 100% in foreign currency through a bank. The preliminary hearing was scheduled for 01.08.2018, but the applicant submitted a letter on 20.07.2018 requesting the withdrawal of the application filed on 02.07.2018. The authority allowed the applicant's request to withdraw the application voluntarily and unconditionally without delving into the merits or detailed facts of the case.
The order issued under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 disposed of the application by PLATINA BUSINESS MANAGEMENT PRIVATE LIMITED as withdrawn unconditionally. The reference number for the application was ARA No. 50 dated 02.07.2018. The order was issued in Mumbai on 31/07/2018, acknowledging the withdrawal of the application without further examination of the substantive issues raised in the advance ruling application.
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