Shanti Prime Publication Pvt. Ltd.
Export of service—The question before authority produced by applicant is that— 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?
Held that— The Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 27.06.2018. The application filed by the Applicant for advance ruling is dismissed as withdrawn.[2018] 2 TAXLOK.COM 231 (AAR-Karnataka)