2019 (10) TMI 272

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....and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/S. Haworth India Private Limited, Survey No. 260, Vayalur Road, Kiloy Village, Sriperumbudur (Taluk), Kancheepuram (District) TamilNadu - 602 105. (hereinafter referred to as 'Applicant') are registered under GST vide GSTIN No. 33AAACH8417K1ZK. The Applicant has preferred this application for seeking Advance Ruling on the following Question: 1. Whether on facts and circumstances of the case, ....

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....rvice offices in other States. • They have entered into a Service Agreement ('the Agreement') on I September, 2018 with Haworth Europe SE ('Haworth Europe'), in order to render support services in relation to data analysis, preparation of reports and other agreed service specified in Schedule I to the Agreement. A copy of the Agreement has been enclosed by the applicant. The scope of work under the Agreement is broadly stated below: a. Product data analysis: b. Commercial data analysis and back office support; c. Preparation of marketing materials; and d. Managing customer relations. • For the proposed activity, they have rented a work space in Chennai and has hired approximately....

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....g with the customers and obtaining orders. In all the cases, the contract is entered either by Haworth Europe or other overseas affiliate companies directly. • Further, as per Article 4.3 of the Agreement, the consideration for the services rendered by them shall be equal to the direct and indirect cost incurred plus an arm's length mark-up. In terms of Article 4.7 of the Agreement, the markup agreed for financial year ('FY') 2018-19 shall be 15% on cost. • Furthermore, as per Article 4.9, the Applicant shall receive payment in freely convertible foreign exchange i.e. United States Dollar ('USD') 3. The applicant was extended an opportunity to be heard in person on 19.06.2019. The applicant vide their letter dat....