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.
\nSection 13 – Place of supply of services where location of supplier or location of recipient is outside India.
\nINTEGRATED GOODS AND SERVICES TAX ACT, 2017
\n2018 (11) TMI 959 – AUTHORITY FOR ADVANCE RULING
\nLevy of GST – palace of supply of services – providing back office services to overseas clients – scope of the definition and ter<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s of employees to overseas companies i.e. clients and after finalization of purchase \/ sale between the client and its customers. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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, 2017GSTAct-RulesDated:- 19-11-2018Section … Continue reading “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.”<\/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-15060","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15060","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=15060"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15060\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nApplicant 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.
\nTo 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<\/p>\n
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