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Intermediary services not exempt under GST Notification 12/2017 CT (Rate)
Case Law Details
- Case Name
- In re Mcdonald Pelz Global Commodities India Pvt. Ltd. (GST AAR Haryana)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Haryana, Advance Rulings
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In re Mcdonald Pelz Global Commodities India Pvt. Ltd. (GST AAR Haryana)
Mr. A appoints Mr. B to procure certain goods from the market. Mr. B identifies various suppliers who can provide the goods as desired by Mr. A, and asks the supplier (Mr. C) to send the goods and issue the invoice directly to Mr. A. In this scenario, Mr. B is only acting as the procurement agent, and has in no way involved himself in the supply or receipt of the goods. Hence, in accordance with the provisions of this Act, Mr. B is not an agent of Mr. A for supply of goods in terms of Schedule I.
The applicant has submitt...
