2020 (8) TMI 890

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER M/s. DKV Enterprises Private Limited, Pandurangapuram, Visakhapatnam (hereinafter referred to as appellant) registered under GST Act, had 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, A.P vide Ruling AAR NO. 04/AP/GST/2020, dated: 24.02.2020. As per sub section 2 of s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Andhra Pradesh seeking clarification against Ruling AAR NO. 04/AP/GST/2020, dated: 24.02.2020. M/s. DKV Enterprises Private Limited, Visakhapatnam is an authorized non-exclusive consultant for Grace products (Singapore) Pte Limited for the sale of fluid cracking catalyst and additives. Grace Division is a business unit of W.R.Grace (Singapore) Pte. Ltd., a Singapore corporation (hereafter &#39....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Aggrieved by the Ruling of the Authority for Advance Ruling, the appellant 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, A.P vide Ruling AAR NO. 04/AP/GST/2020, dated: 24.02.2020 and pleaded this authority to clarify whether consultancy services provided to Overseas client is exp....