2019 (1) TMI 1673

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....ch Global Interface Pvt. Ltd The present application has been filed by M/s. Tech Mech Global Interface Pvt. Ltd., registered under the Goods and Services Tax U/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) M/s. Tech Mech Global Interface Pvt. Ltd.,, (hereinafter referred to as applicant) is en....

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....ght Advance Ruling on the following issue: The applicant seeks clarification on "place of supply" of the liaison services extended by him to the overseas manufacturers without any Indian subsidiary / India Liaison office. 2. Applicant's interpretation of law and facts: The applicant while seeking ruling on "place of supply" of the liaison services to the Overseas manufacturers, produced the....

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....vice providers, internet service providers, web - hosting service providers, search engines, online payment sites, online - auction sites, online- market place and cyber cafes. In this case also the intermediary has consent of both sides and is not just representing one side and is paid for his service by one side. The applicant claims that the liaisons services offered by him are only to their m....

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....r other wise of the application under Section 98(2) of CGST Act, 2017. The applicant can seek for Advance Ruling for any of the questions falling under Section 97(2). The relevant extract of the CGST Act, 2017 is reproduced here under for the sake of clarity. Section 97(2): The question on which the advance ruling is sought under this Act, shall be in respect (a) classification of any goods ....