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TMI Blog2019 (10) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... municated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/S. Haworth India Private Limited, Survey No. 260, Vayalur Road, Kiloy Village, Sriperumbudur (Taluk), Kancheepuram (District) TamilNadu - 602 105. (hereinafter referred to as Applicant ) are registered under GST vide GSTIN No. 33AAACH8417K1ZK. The Applicant has preferred this appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llation services and customs clearance services for its group companies. They have manufacturing facilities at Tamil Nadu and sales/ service offices in other States. They have entered into a Service Agreement ( the Agreement ) on I September, 2018 with Haworth Europe SE ( Haworth Europe ), in order to render support services in relation to data analysis, preparation of reports and other agreed service specified in Schedule I to the Agreement. A copy of the Agreement has been enclosed by the applicant. The scope of work under the Agreement is broadly stated below: a. Product data analysis: b. Commercial data analysis and back office support; c. Preparation of marketing materials; and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Haworth Europe for supply of any goods or services. Haworth Europe has appointed some sales representatives for negotiating with the customers and obtaining orders. In all the cases, the contract is entered either by Haworth Europe or other overseas affiliate companies directly. Further, as per Article 4.3 of the Agreement, the consideration for the services rendered by them shall be equal to the direct and indirect cost incurred plus an arm s length mark-up. In terms of Article 4.7 of the Agreement, the markup agreed for financial year ( FY ) 2018-19 shall be 15% on cost. Furthermore, as per Article 4.9, the Applicant shall receive payment in freely convertible foreign exchange i.e. United States Dollar ( USD ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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