Case Law Details
In re Vservglobal Pvt. Ltd. (GST AAAR Maharastra)
The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the services being offered by Appellant is a package of services, which is nothing but a composite supply, of which the principal supply is that of intermediary services.
The claim of the Appellant about principal supply being ‘Back office Support’ and `Accounting’ and other services being ancillary is not tenable as the services detailed in para 33 above cannot be considered as ancillary services to the ‘Accounting Services’ and/or `Back Office Support’ services.
As regards the submission made by the Appellant in para 18 above, wherein they are asserting that they are providing services to clients on own account, and therefore cannot be categorized as intermediary, it is observed that Appellant have misconstrued the definition of “intermediary” as provided in Section 2(13) of the IGST Act, 2017. It is seen that the services they are rendering are in relation to the goods in question which belong to either their overseas client or the client’s supplier, as the case may Hence the above contention made by the Appellant is clearly not tenable.
FULL TEXT OF ORDER OF APPLICATE AUTHORITY OF ADVANCE RULING MAHARASTRA
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