Case Laws, Case Study

Amogh R. Bhatwadekar { APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA}

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Amogh R. Bhatwadekar { APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA}:Date of Order : 16-03-2021 simplified explanation of the rulings by the Appellate Authority for Advance Ruling (AAAR), Maharashtra, regarding GST implications on Online Information and Database Access or Retrieval (OIDAR) services:Case Summary:Background: Amogh R. Bhatwadekar, the appellant, sought clarifications from the AAAR on GST implications related to OIDAR services provided and received by them.Key Rulings: Import of OIDAR Services: Issue: Whether procurement of electronic goods (e-goods) from a foreign supplier and storing them...

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