Home Case Index All Cases GST GST + AAR GST - 2019 (4) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 151 - AAR - GSTIntermediary services or not - management consultancy services - Section 2(13) of The Integrated Goods and Services Tax Act, 2017 - place of supply of services - Held that:- The services provided by the applicant will appropriately fall under the SAC 9983 as management consultancy services as the applicant is directly providing service to his clients and is not engaged in facilitating or arranging the supply of goods or services or both between two or more persons as in the case of intermediary services. Accordingly the service provided by the applicant is rightly classified under “Management Consultancy Services” and does not come within the meaning of the term “intermediary” as defined in Section 2(13) of IGST Act, 2017. Section 13 of the IGST Act, 2017 lays down the principles for determining the place of supply of services where the location of supplier or location of recipient is outside India. The question essentially involves the determination of the “Place of Supply” of the services supplied by the applicant which is beyond the jurisdiction of the Advance Ruling Authority.
|