In Re : M/s H&M Hennes & Mauritz India Pvt. Ltd.
GST
2018 (7) TMI 1423 – AUTHORITY FOR ADVANCE RULING – KARNATAKA – [2018] 2 GSTL (AAR) 110 (AAR)
AUTHORITY FOR ADVANCE RULING – KARNATAKA – AAR
Dated:- 29-6-2018
Advance Ruling No. KAR ADRG 10/2018
GST
Sri. Harish Dharnia, Member (Central Tax) and Dr. Ravi Prasad. M.P. Member (State Tax)
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
M/s H&M Hennes & Mauritz India Pvt. Ltd., # 1102, 1104 & 1105, 11th Floor, World Trade Centre Bangalore, Brigade Gateway Campus, Dr.Rajkumar Road, Malleswaram West, Bengaluru – 560 055, Karnataka (herein after referre
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d., Hong Kong ('Plus HK')which is also one of the subsidiary of H& M Swedan. Which are primarily involve support services in supplier training, H R & Administrative functions.
3. In view of the above, the Applicant has sought for Advance Ruling on the following question:
i. Whether the auxiliary services provided by H&M Hennes & Mauritz India Private Limited to Plus Trading Far East Limited, Hong Kong in terms of Auxiliary Services Agreement dated 19th January 2015 (effective from 01 February 2015) qualify as Export of Services under Section 2(6) of the Integrated Goods and Service Tax Act' 2017 ('IGST Act') and hence be treated as zero rated supplies in terms of Section 16 of the IGST Act?
PERSONAL HEARING: / PROCEEDINGS HELD ON 09.02.2
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