The application filed by the Applicant for advance ruling is disposed off as withdrawn
Levy of GST— Applicant seeks advance ruling, with regard to determination of liability to pay tax, in respect of the following question:
Whether the applicant has to discharge GST on the total amount being collected by them from Virat Associate LLP, which includes DMG Royalty, DMF & Owner's Royalty, under forward charge mechanism or on Owner's Royalty only?
The applicant contends that they are liable to discharge GST @ 18% on the Owner's Royalty Component only but not on the amounts collected towards DMG Royalty & DMF, as the GST on the said amounts is being discharged by them under Reverse Charge mechanism and hence it amounts to double taxation which is against the spirit of Law.
Held that- The application filed by the Applicant for advance ruling is disposed off as withdrawn