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Stovec Industries Ltd. is not an ‘intermediary’ under IGST Act, 2017: AAAR

Case Law Details

Case Name
In re Stovec Industries Ltd. (GST AAAR Gujarat)
Date of Judgement/Order
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Table of Contents▸ In re Stovec Industries Ltd. (GST AAAR Gujarat) First Ruling : qualification of the specified transaction as 'composite supply' Second Ruling : Indian customer as service recipient for the present transaction Third Ruling: Submission on qualification of Applicant to be an 'intermediary' Advertisement In re Stovec Industries Ltd. (GST AAAR Gujarat) Supply of service sub-contracted by recipient company cannot be considered as ‘intermediary’ The AAAR, Gujarat, in the matter of M/S. Stovec Industries Ltd. [Advance Ruling No. GUJ/GAAAR/APPEAL/2...
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Author Info

Bimal Jain
Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: Delhi, Delhi
Articles Published: 2,885

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