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2020 (7) TMI 346 - AAR - GSTExport of services or not - Intermediary service or not - marketing and consultancy services supplied by the applicant - HELD THAT:- It is evident from prima fade understanding of the issue that supplier of service i.e., the applicant is located in India and the recipient of the services i.e., Grace Davison (Singapore) is located outside India. But the third parameter i.e., the place of supply of service being outside India is mil applicable in the instant case basing on the facts as submitted by the applicant. The applicant renders its marketing and consultancy services to its overseas client and carries out all the functions in India as necessitated by its client. The mere fact that the payment has been received in convertible foreign exchange by the applicant will not qualify the transaction of the applicant as export of services. The applicant in the present case by providing marketing and consultancy services, facilitates the supply of goods i.e., fluid cracking catalysts and its additives from Grace Davison(Singapore) to it's clients in the Territory i.e, India. Besides, the condition that transaction not being done on his own account makes the applicant rightly fit into the definition of intermediary in the instant case - In the instant case the intermediary services are provided to the recipient located outside India and the Inter-state provisions as contained under Section 7 (5) (c) shall be applicable and hence IGST is payable under such transaction.
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