Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Classification of services - services of support services to ...


Airbus SAS Services Classified as Intermediary Under GST; No Export Benefits Due to Cost-Plus Markup Compensation.

July 7, 2021

Case Laws     GST     AAR

Classification of services - services of support services to Airbus SAS which is separately compensated with a service fees computed on a cost-plus markup basis - activities performed by the applicant are fulfilling the parameters mentioned in the definition of ‘Intermediary’ - to be classified as Intermediary services - No eligible for the benefit of export under GST - AAR

View Source

 


 

You may also like:

  1. Levy of GST - export of services or not - place of supply - Intermediary services or independent service - The AAR clarified that the applicant's services to foreign...

  2. The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

  3. Classification of services provided by Grant Thornton, India to develop the "Grant Thornton" brand name and the payment received towards reimbursement of "Brand...

  4. Taxability of services - Classification - naturally bundled services or not - place of provision of services (POP Rules) - intermediary service or not - GoDaddy US have...

  5. Export of service - “intermediary service” or not - service rendered by the appellant to overseas universities/colleges - The Tribunal found that the appellant's...

  6. The court held that the petitioner was not an intermediary but directly engaged in providing services to an entity outside India. The respondents erroneously classified...

  7. The respondent's services rendered to their parent company in the USA are classified as an 'intermediary service' or 'export service'. The basic requirement for an...

  8. Levy of GST - export of service or not - intermediary services - The “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an...

  9. CESTAT held that services provided by appellant to overseas educational institutions constituted export of services, not intermediary services. The appellant rendered...

  10. Classification of services - intermediary service or not - benefit of exports - The applicant is providing intermediary service in the name of hand holding service and...

  11. Refund of service tax - export of services - Place of provision of service - main contention put forward by the department is that the appellant is an intermediary and...

  12. Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

  13. The services provided by the appellant, a referral service for Canadian banks and foreign universities, were examined to determine whether they constituted 'Export of...

  14. The HC held that the petitioner was providing export of services to its US parent company, not intermediary services. The petitioner assisted the parent in business...

  15. CESTAT determined appellant's promotional and marketing services to Air BNB Ireland qualified as export services, not intermediary services. The tribunal found no...

 

Quick Updates:Latest Updates