Case Law Details
In re Rajesh Rama Varma (GST AAR Tamilnadu)
In the instant case, the applicant provides IT software related consulting services in the area of Oracle ERP w.r.t Oracle Financials to Doyen for a consultancy fee laid down in the consultancy agreement. Therefore, the said activity satisfies the conditions of Section 7(1)(a) and is a supply under GST. As per Para 5 of Schedule II read with Section 7(1A), this supply is a supply of services. Therefore, the applicant is liable to pay GST at appropriate rates on the supply of consultancy services to Doyen.
In respect of the questions whether, such supply of services is ‘export of services’ . ‘zero-rated supply’ and eligibility of refund, this authority’ cannot answer the questions as they are not covered in Section 97(2) of the CGST/TNGST Act.
Read AAAR Order – Person liable to pay consideration for supply of services is ‘Recipient’ of such supply
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU
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