DKV Enterprises Private Limited ., In re
Date: February 24, 2020
Subject Matter
Marketing and consultancy service provided to a foreign entity is not export of service.
Summary
Question 1: Whether the services supplied by the applicant are liable under export or service or not Answer 1: The applicant in the present case by providing marketing and consultancy services, facilitates the supply of goods i.e., fluid…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/S DKV Enterprises Private Limited, (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except…