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Case Law Details

Case Name : In re Sri. Thomas Joseph Nellissery (GST AAR Kerala)
Related Assessment Year :
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In re Sri. Thomas Joseph Nellissery  (GST AAR Kerala)

a) Whether the applicant, engaged in providing management consultancy services, is falling within the definition of the term Intermediary as per Sec.2(13) of The Integrated Goods and Services Tax Act, 2017?

The services provided by the applicant falls under SAC code 998311 “Management Consultancy Services”. The service provided by the applicant to his clients does not, in any way, facilitate or arran

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