2021 (8) TMI 522

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....ns in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the co-responding similar provisions in the APGST Act. 2. The present application has been filed 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) by M/s. DKV Enterprises Private Limited (hereinafter referred to as applicant). 3. Brief Facts of the case: M/s. DKV Enterprises Private Limited, Visakhapatnam is an authorized non-exclusive consultant for Grace products (Singapore) Pte Limited for the sale of fluid crackin....

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.... vide Ruling no. AAR No.04/AP/GST/2020, dated: 24.02.2020 ruled that "The services in question are not 'Export of Service' but 'Intermediary Services' for the reasons explained in the order and attract IGST." The applicant filed an application before the Appellate Authority for Advance Ruling in ARA-02 dated 05.05.2020, contending the Ruling passed by the Authority for Advance Ruling. The case was taken up for hearing on 16^th June  2020, for which the authorized representative Sri KVJLN Sastry, Advocate attended through web conference and reiterated the written submission. The appellant submits that the Advance Ruling authority has misinterpreted the nature of service and came to conclusion that the service provi....