Appellate Authority for Advance Ruling — Taxability on Services of Market research – The applicant is a subsidiary of M/s. Esprit De Corp.(Far East) Limited, Hong Kong, which in turn is a fellow subsidiary of M/s. Esprit Europe Service GmbH, Germany deals in goods which includes wearing apparel, shoe & accessories and fabric. The appellant had requested for advance ruling regarding (i) taxability of services provided by Esprit India to its associate concern and (ii) whether the same are covered under Export of Services having Zero rated taxability and (iii) whether Esprit India is eligible for seeking refund of GST. The AAR has answered all the Questions raised, in term of relevant provisions of the Act. The appellant appealed against the said order on the ground that Impugned Order lacks application of mind and is non-speaking, the support services were composite supply and could not be vivisected into different categories.
Held that:- The Hon’ble Appellate Authority for Advance Ruling observed that the appellant is providing the services of market research and assisting in trade mark protection, identification of supplies and inspection and quality control of the goods/services. Accordingly, dismissed the appeal and held that the Advance Ruling dated 11.04.2018 does not suffer from any infirmity or illegality and the same is upheld.—Esprit India Private Limited, Gurugram, In Re… [2018] 6 TAXLOK.COM 082 (AAAR-Haryana)