Overseas service supply: whether s.2(13) “intermediary” or s.2(6) export; GST demand partly quashed, reply allowed.

Overseas service supply: whether s.2(13) “intermediary” or s.2(6) export; GST demand partly quashed, reply allowed.Case-LawsGSTServices rendered to an overseas recipient were examined to determine whether they constituted “intermediary services” under s.2

Overseas service supply: whether s.2(13) “intermediary” or s.2(6) export; GST demand partly quashed, reply allowed.
Case-Laws
GST
Services rendered to an overseas recipient were examined to determine whether they constituted “intermediary services” under s.2(13) IGST Act, or exports under s.2(6) IGST Act. Applying its earlier ruling on identical facts, the Court held the service provider acted as an independent service provider and not as an intermediary, and the supply qualified as exp

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