Hitachi Power Europe GmbH ., In re

Date: March 11, 2020

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Vinitha Sekhar, A A Chahure
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Subject Matter

GST is NOT applicable on the accounting entry made in the books of accounts of Indian Project Office for salary cost of Expat employees

Summary

Question  1.    Whether GST is applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Office for salary cost of Expat employees Ans:  1. As per the provisions…

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the COST Act and MOST Act” respectively ] by M/s. Hitachi Power Europe GmbH,  the applicant, seeking an advance ruling in respect of the following question. Whether the Goods and Services  tax…

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