Toshniwal Brothers (SR) Private Limited ., In re
Date: September 19, 2018
Subject Matter
After sale support services cannot be treated as naturally bundled with sales promotion and marketing services
Summary
The applicant has sought advance ruling in respect of the following questions: a) Whether pure and mere promotion and marketing services will be “intermediary services” for the purposes of section 12 of the Integrated Goods and Services T…
1. M/s Toshniwal Brothers (SR) Private Limited, (called as the „Applicant‟ hereinafter), No.11, AECS Layout, 4th Main, 3rd Cross, Sanjay Nagar 1st Stage, Geddalahalli, Bengaluru – 560094, having GSTIN number 29AAACT2881R1ZJ, has filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST…