2018 (7) TMI 1423

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....DER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 M/s H&M Hennes & Mauritz India Pvt. Ltd., # 1102, 1104 & 1105, 11th Floor, World Trade Centre Bangalore, Brigade Gateway Campus, Dr.Rajkumar Road, Malleswaram West, Bengaluru - 560 055, Karnataka (herein after referred to as App....

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....y of H& M Swedan. Which are primarily involve support services in supplier training, H R & Administrative functions. 3. In view of the above, the Applicant has sought for Advance Ruling on the following question: i. Whether the auxiliary services provided by H&M Hennes & Mauritz India Private Limited to Plus Trading Far East Limited, Hong Kong in terms of Auxiliary Services Agreement dated 1....

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....al hearing proceedings, held on 21.02.2018, 07.03.2018 & 09.05.2018 and presented their submissions. The Applicant, vide their letter dated 27.06.2018, informed that they intend to withdraw the Advance Ruling Application and requested to permit them to withdraw the application. FINDINGS & DISCUSSION: 6. We have considered the submissions made by the Applicant in their application for advance....