TaxTMI 
TaxTMI 
2019 (2) TMI 1005
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....n 100 (1) of the Central Goods and Services Tax Act, 2017/the Haryana Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and HGST Act respectively"] by M/s. Esprit India Private Limited [hereinafter referred to as the "Appellant"] against the Advance Ruling No. HAR/HAAR/R/2018-19/6, dated 11.04.2018. = 2018 (7) TMI 1334 - AUTHORITY FOR ADVANCE RULINGS HARYANA A copy of order dated 11.04.2018 of the Advance Ruling Authority was received by the appellant on 12.07.2018 and the appeal has been filed on 13.08.2018 which is in time. (11-12.08.18 being holidays) BRIEF FACTS OF THE CASE 1. The appellant namely M/s. Esprit India Pvt. Ltd. is a subsidiary of M/s. Esprit De Corp.(Far East) Limited, Hong Kong (EDCFE) wh....
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....y. 2. Purchase of goods and trademark protection Esprit Germany directly purchases goods from Indian suppliers Esprit India performs its functions as sub sourcing contractor of EDCFE and does not purchase the goods or trade in its own name. It assists in protection of trademark which includes ensuring that all suppliers execute all trademark confirmation letters, comply with the trademark protection procedures and comply with the sourcing principles as adopted by Esprit Germany/EDCFE. 3. Identification of suppliers EDCFE provide guidelines and instructions to Esprit India regarding vendor selection process. Esprit India responsible for collecting data for the purpose of vendor evaluation. Esprit India undertakes vend....
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....Involving and payment Suppliers directly invoice to Esprit Macao and it makes payment directly to the suppliers No role in the invoicing and payment process as all invoices are sent directly by suppliers to Esprit Germany without any involvement of Esprit India. After notice and opportunity, the Advance Ruling Authority passed the impugned order. Being aggrieved with the impugned order dated 11.04.2018, the appellant M/s. Esprit India Private Limited has filed the present appeal. Pleadings Of the Appellant The present appeal has been filed on the following grounds:- A. Impugned Order lacks application of mind and is non-speaking. Various submissions of the Appellant were conveniently ignored by the Learned Authority for....
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....grounds taken in the memorandum of appeal. It is pleaded that the Ld. AAR has not applied mind while passing the impugned order and the order is non-speaking. The appellant is providing services under the sub sourcing agreement between the appellant and the EDCFE, for which the appellant only charges a lump sum consideration from EDCFE and as such the services provided by the appellant are composite supply. It is argued that the AAR has wrongly given findings that the questions asked by the appellant are out of the scope of section 97(2) of CGST/HGST Act. It is pleaded that the services provided by the appellant are in the nature of support services. The appellant pleaded that his services fall in the ambit of export services treating th....
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....stions covered within the ambit of Section 97(2), wherein the Act has limited the powers of Authority for Advance Ruling. In this regard, they have referred Section 97(2) which is as under:- "(2) The question on which the advance ruling is sought under this Act, shall be in respect of, (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to b....
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....ppellant have also been gone through. It is observed that the appellant is side tracking the facts by submitting that the appellant is not an agent or broker, as no such question was asked before the AAR. The appellant had requested for advance ruling on the following questions :- (i) Taxability of above stated services provided by Esprit India to its associate concern in Hong Kong EDCFE under GST regime. (ii) Whether the above stated services provided by Esprit India are covered under Export of Services having Zero rated taxability. (iii) Whether Esprit India is eligible for seeking refund of GST for the taxes paid on input services or goods or both. The Id. AAR has answered all the Questions raised, in term of relevant p....