Valuation of supply - pure agent services or not - The activity ...

GST

June 20, 2023

Valuation of supply - pure agent services or not - The activity of deploying trainees to the Company to undergo training is undertaken by the Appellant in his own interest as a NEEM Facilitator. While the NEEM Regulations make provisions for the NEEM Facilitator to partner with Companies/Industries to provide the training, it makes the Facilitator responsible for payment of stipend and for issue of the training completion certificate. The Regulations do not cast any responsibility on the Company or the Industry who is providing the practical training - The appellant do not fulfil the conditions and clauses of meaning of “pure agent” - AAAR

View Source

← Previous Next →

Valuation of supply - pure agent services or not - The activity ...

GST

June 20, 2023

You may also like:

Levy of GST - reimbursement of expenses - pure agent - Rule 33 (iii) of the CGST Rules 2017 stipulates that the applicant must procure certain supplies from the third...

Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which...

Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

Supply of Services - activity of holding of shares of subsidiary company by holding company - During the proceedings, the Central and State Governments issued...

Levy of GST - reimbursement amount - Applicant is acting as a pure agent of the industry partner - The task of providing adequate training to the enrolled trainees and...

Classification of services - business auxiliary services or not - The Subsidiary company is also undertaking the activity of clearing and forwarding agent. No clause of...

Exemption from GST - pure service or not - The operation of the Plant includes providing the security for the plant and also issuance of smart cards whenever necessary -...

Scope of supply - supply of goods or supply of services - printing text books, Lottery tickets, stationery items for State Government - All the activities as mentioned...

Classification of supply - works contract - pure supply of goods or pure supply of services or composite supply of goods and services - activity of operation and...

Classification of service - Supply of Manpower Service or not - A work contract agreement will involve supply of services for which certain manpower will be deployed....

Exemption from GST - pure services or not - The term ‘pure services’ has not been defined under the Act. However, a bare reading of the description of services as...

Classification of supply - after sales support services, including warranty services - The activities performed by the Appellant with regard to repair and servicing of...

Classification of supply - Works contract - divisible supply or not - The instant contract shall be treated as an indivisible single contract thereby the O&M contract...

Supply of services or not - GST on services provided by liaison office - requirement of registration of liaison office - Since the parent company in Germany and the...

Supply of services or not - amount recovered from the employees towards parental insurance premium payable to the insurance company - pure agent services or not - The...

Quick Updates: