Goods and Services Tax – Started By: – Tanmay Bhardwaj – Dated:- 30-7-2018 Last Replied Date:- 31-7-2018 – Hi Experts, Need you opinion on following: We are a liaison office of foreign establishment. In GST, an establishment in India (liaison office) and an establishment outside India (head office) of establishment, are treated as establishment of distinct persons in terms of Explanation 1 to Section 8 of the IGST Act. Accordingly, service provided by liaison office to head office are excluded from the scope of export of services by virtue of sub-clause (v) in definition of export of services provided in Section 2(6) of the IGST Act. Accordingly, we paid GST on reimbursement received from our HO. Recently, Rajasthan Authority for Advance R
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binding only- (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. (2) The advance ruling referred to in sub-section (1) shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = You cannot get refund on the basis of the order of Authority for Advance Rulings in another case. As clearly explained by Shri Rajagopalan sir it is binding only on the applicant and it is not in rem. – Reply By Tanmay Bhardwaj – The Reply = Dear ExpertsThank you for reply.I understand that refund would
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