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2021 (8) TMI 522 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESHLevy of IGST - export of service or not - marketing and consultancy services supplied by the applicant - Intermediary Services or not - HELD THAT:- The applicant is covered and fits into the definition of 'intermediary" as defined under the IGST Act and, therefore, provisions pertaining to 'place of supply' in case of intermediary services as provided in sub-section 8 of section 13 are relevant - Commission received by the applicant in convertible Foreign Exchange for rendering services as an 'Intermediary' between an exporter abroad receiving such services and an Indian importer of an equipment is not an export of service. Said supply will be treated as inter-state supply and IGST will be levied @18%. In the instant case the intermediary services are provided to the recipient located outside India and the Interstate provisions as contained under Section 7 (5) (c) shall be applicable and hence IGST is payable under such transaction.
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