Case Law Details
In re Rajendran Santhosh (GST AAR Karnataka)
The applicant is required to make presentation of products of the company to the prospective clients of the company. The applicant reports to the Sales Manager of the company. Further, it is submitted that the applicant does not conclude any contract but only facilitates the conclusion of contracts of supply for which the applicant is reviewed by the Company. There is a fixed remuneration paid on a monthly basis for the services provided.
Clause (13) of Section 2 of the Integrated Goods and Services Tax Act, 2017 defines an “intermediary” as under:
“(13) “intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account;”
In the instant case, the applicant is making presentation before the prospective clients and facilitates the supply of goods by the company for whom he is providing services and he does not supply such goods on his own account and hence squarely falls under the category of “intermediary” as per section 2(13) of the IGST Act, 2017.
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