Dubai Chamber of Commerce shall Obtain GST Registration: AAAR [Read Order]

The Maharashtra bench of the Appellate Authority for Advance Rulings (AAAR) has upheld the order of the Authority for Advance Rulings (AAR), Maharashtra bench wherein it was held that the chamber is not an intermediary, it held that the host of activities carried out by it, that include event-based support services, are mixed in nature. These comprise taxable and non-taxable services and will come under the ambit of taxable ‘supply’.

A two-Member bench was considering an appeal by the appellant, Dubai Chamber of Commerce actively involved in organizing various seminars, conferences, other interactive events for Indian Business entities and Dubai Business entities, sharing information with their Dubai Head Office about the regulation updates, policy framework, business trends, potential areas of business in India and activities like participation in the various seminars, conferences, trade fairs, exhibitions, etc.

“The appellant will have to seek GST registration and discharge its IGST (integrated goods and services tax) liability, on the amount received from its he tax liability, on the amount received from its head office,” held the two-member bench of the AAAR.

Modifying the Ruling passed by the MAAR the appellate authority held that “the host of activities performed by the Appellant at the behest of their Dubai Head Office will come under the ambit of "Supply" in terms of Section 7(1)(a) of the CGST Act, 2017, and are required to take GST registration, and discharge their IGST liability. if any, on the amount received from their Dubai Head Office. Thus, the Appeal filed by the Appellant is not maintainable, and hence, hereby, dismissed.”

To Read the full text of the Order CLICK HERE

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