Marine Consultancy for Foreign Ship Owners Classified as “Intermediary Service” u/s 2(13) of IGST Act.
Case-Laws
GST
Composite supply – Marine Consultancy Service (MCS) provided to foreign ship owners – principal supply – MCS provided to foreign ship owners do not constitute “composite supply” with the principal supply of consultancy service – qualifies as “intermediary service” in terms of Section 2(13) of the IGST Act.
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