https://www.taxtmi.com/caselaws?id=751665 The AAAR Karnataka upheld the lower authority's advance ruling on film distribution services classification. The appellant sought ruling on distribution services to theatres but contradicted their position during appeal, claiming they never sought classification of distributor-exhibitor transactions. Without actual contracts provided by the appellant, the authority could not determine correct classification. The lower authority had properly analyzed SAC provisions 997332 and 999614, ruling that licensing services for film exhibition rights between distributors and exhibitors fall under SAC 999614. The appellate authority found the original ruling justified and declined to interfere. en-us Tue, 05 Mar 2024 00:00:00 +0530 Wed, 30 Apr 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751665 The AAAR Karnataka upheld the lower authority's advance ruling on film distribution services classification. The appellant sought ruling on distribution services to theatres but contradicted their position during appeal, claiming they never sought classification of distributor-exhibitor transactions. Without actual contracts provided by the appellant, the authority could not determine correct classification. The lower authority had properly analyzed SAC provisions 997332 and 999614, ruling that licensing services for film exhibition rights between distributors and exhibitors fall under SAC 999614. The appellate authority found the original ruling justified and declined to interfere. Case-Laws GST Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751665