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2019 (4) TMI 1543 - AAAR - GSTClassification of supply - Zero Rated Supply or not? - Section 16 of the Integrated Goods & Service Tax Act, 2017 - services of back office administrative and accounting support - intermediary services - challenge to AAR decision. HELD THAT:- Since, the Appellant is doing the above work on behalf of their client and the said supply of goods is invariably between two persons, i.e. between their client and its buyers/suppliers of goods, thereby, satisfying the second criterion of the intermediary. The Appellant is not providing the goods in question, either to its client's buyers or to its client's suppliers on his own account. The goods in the question invariably belong either to its client or to its client's supplier. Thus, the above goods are, clearly, not provided on their own account, thereby, satisfying the third criterion of the intermediary services - all the criterion applicable to the intermediary are being satisfied adequately by the Appellant. Hence, while performing all the above mentioned activities, the Appellant is clearly acting as intermediary. There does not appear to be any intention of the AAR to tax the back operation of the Appellant and the Ruling of AAR which is based on a specific agreement can not be generalized. Intermediary services or not? - HELD THAT:- Appellant have misconstrued the definition of "intermediary" as provided in Section 2(13) of the IGST Act, 2017. It is seen that the services they are rendering are in relation to the goods in question which belong to either their overseas client or the client's supplier, as the case may be. AAR decision upheld.
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