Breif Issue :

Issue & Fact of the Case:

What is the correct accounting Code for the services mentioned below in terms of Notification no. 11/2017 central tax rate?

-IT Support Services?

-IT Managed Service?

The applicant states that he is a 100% subsidiary of Dimension Data Asia pacific pte ltd based in Singapore. The ultimate parent company is NTT, a company incorporated and listed in Japan.

They engaged in providing IT Technical and support services and IT managed services to its group entities located outside India.

Applicant is an SEZ unit engaged on exports under LUT, supply of services is considered as zero rated under GST legislation. He also states that registered person having an annual turnover exceeding 5 crores would be required to mention HSN up to 4 digits.

The activities undertaken by the applicant under the category of “Support Services” includes the repair and support of hardware as well as the software products. The issue here is analyzed as per notification no. 11/2017 CT (Rate) dated 28.06.2017.