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Import of Service, Goods and Services Tax - GST

Issue Id: - 117448
Dated: 26-8-2021
By:- Kaustubh Karandikar

Import of Service


  • Contents

The services provided by XYZ(India) to PQR, Switzerland (Parent Company), are in connection with ‘Information Technology assistance services relating to system and knowledge engineering and also services in connection with providing infrastructure support for global delivery centre. XYZ is not only providing services to PQR but also to other group companies of XYZ outside India but payment in all the cases received from PQR. In turn PQR recovers amount from group companies for services provided to them by XYZ. Will this be treated as intermediary service which will fall under Section 13(8) and therefore XYZ will be liable to pay GST?

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 27-8-2021
By:- Shilpi Jain

It would be relevant to see the agreements in this regard to come to any conclusion.


2 Dated: 27-8-2021
By:- Shilpi Jain

Also if PQR is an intermediary the place of supply will be outside India and there would be no liability on XYZ.


Page: 1

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