Shanti Prime Publication Pvt. Ltd.
Levy of GST — Authority for Advance Ruling — Marketing, Promotion and Distribution services – The applicant is a private limited company and wholly owned subsidiary of Sabre Asia Pacific Pte. Ltd. a leading provider of travel solutions and services. Sabre GLBL Inc has developed a Computer Reservation System, which performs various functions including airline seat reservations, scheduling, booking for a variety of air, car and hotel services, automated ticketing and fare displays, etc. Sabre APAC has further been authorized to sub-license certain parts of its marketing rights and obligations to local-country distributors. Accordingly, the Applicant has obtained a non-exclusive, royalty-free right and license from its parent company i.e., Sabre APAC, to distribute the CRS Software in India vide which the Applicant has been appointed as the National Marketing Company to conduct marketing and promotion of access of the CRS Software. The applicant has sought an advance ruling as to whether the marketing, promotion and distribution services provided by Sabre India to Sabre APAC would be subject to tax under the Act or would remain excluded under the said Acts as the said activities qualify as export of service in accordance of the IGST Act 2017.
Held that:- The Hon’ble Authority for Advance Ruling held the marketing, promotion and distribution services provided by the applicant to Sabre APAC would be subject to tax under the provisions of the GST Act.M/S. Sabre Travel Network India Pvt. Ltd., In Re… [2018] 2 TAXLOK.COM 115 (AAR-MAHARASHTRA)