{"id":12694,"date":"2018-07-19T18:26:20","date_gmt":"2018-07-19T12:56:20","guid":{"rendered":""},"modified":"2018-07-19T18:26:20","modified_gmt":"2018-07-19T12:56:20","slug":"marine-consultancy-for-foreign-ship-owners-classified-as-intermediary-service-u-s-2-13-of-igst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=12694","title":{"rendered":"Marine Consultancy for Foreign Ship Owners Classified as &#8220;Intermediary Service&#8221; u\/s 2(13) of IGST Act."},"content":{"rendered":"<p>Marine Consultancy for Foreign Ship Owners Classified as &#8220;Intermediary Service&#8221; u\/s 2(13) of IGST Act.<br \/>Case-Laws<br \/>GST<br \/>Composite supply &#8211; Marine Consultancy Service (MCS) provided to foreign ship owners &#8211; principal supply &#8211; MCS provided to foreign ship owners do not constitute \u201ccomposite supply\u201d with the principal supply of consultancy service &#8211; qualifies as \u201cintermediary service\u201d in terms of Section 2(13) of the IGST Act.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annota<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=40440\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Marine Consultancy for Foreign Ship Owners Classified as &#8220;Intermediary Service&#8221; u\/s 2(13) of IGST Act.Case-LawsGSTComposite supply &#8211; Marine Consultancy Service (MCS) provided to foreign ship owners &#8211; principal supply &#8211; MCS provided to foreign ship owners do not constitute \u201ccomposite supply\u201d with the principal supply of consultancy service &#8211; qualifies as \u201cintermediary service\u201d in terms &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=12694\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Marine Consultancy for Foreign Ship Owners Classified as &#8220;Intermediary Service&#8221; u\/s 2(13) of IGST Act.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12694","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12694","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12694"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12694\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}