Levy of GST on providing back office support services, payroll processing, to main records of employees and after finalization of purchase / sale between the client and its customers.
Section 13 – Place of supply of services where location of supplier or location of recipient is outside India. INTEGRATED GOODS AND SERVICES TAX ACT, 2017
GST
Act-Rules
Dated:- 19-11-2018
Section 2 – Definitions.
Section 13 – Place of supply of services where location of supplier or location of recipient is outside India.
INTEGRATED GOODS AND SERVICES TAX ACT, 2017
2018 (11) TMI 959 – AUTHORITY FOR ADVANCE RULING
Levy of GST – palace of supply of services – providing back office services to overseas clients – scope of the definition and ter
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s of employees to overseas companies i.e. clients and after finalization of purchase / sale between the client and its customers.
Applicant is clearly covered and falls within in the definition of an intermediary as defined under the IGST Act. – Section 13(8) of the IGST is applicable in this case to determine place of supply – In the instant case and as per the applicant's own admission, the applicant is supplier of services. – The place of supply in case of services provided by the applicant being intermediary would be the location of supplier of services.
To qualify a transaction of supply of services as export of services that transaction has to satisfy all five ingredients of the definition of export of services simultaneously. In th
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