https://www.taxtmi.com/caselaws?id=413747 The Authority for Advance Ruling (AAR) rejected the application by M/s. USV Private Limited regarding the classification of the transfer of trademarks as 'supply of goods' or 'supply of services' under the CGST and IGST Acts. The rejection was based on procedural grounds as the applicant's questions were deemed non-maintainable under Section 95 of the CGST Act, 2017. The AAR did not delve into the substantive issues of classification or GST liabilities due to the procedural deficiencies in the application. en-us Thu, 14 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413747 The Authority for Advance Ruling (AAR) rejected the application by M/s. USV Private Limited regarding the classification of the transfer of trademarks as 'supply of goods' or 'supply of services' under the CGST and IGST Acts. The rejection was based on procedural grounds as the applicant's questions were deemed non-maintainable under Section 95 of the CGST Act, 2017. The AAR did not delve into the substantive issues of classification or GST liabilities due to the procedural deficiencies in the application. Case-Laws GST Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413747