GST Classifies Facilitation of Overseas Goods Supply as 'Intermediary Services' by Appellant, Not as Own Supply.
Case-Laws
GST
Intermediary services – pure and mere promotion and marketing services – The service of facilitating a supply of goods between the Principal and the customers is provided by the Appellant to the overseas client. The Appellant is not supplying such goods on his own account – to be classified as an \u2018intermediary service\u2019
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