Case Law Details
Case Name : In re Dry Blend Foods Pvt Ltd. (GST AAR Uttarakhand)
Related Assessment Year :
Courts :
AAR Uttarakhand Advance Rulings
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In re Dry Blend Foods Pvt Ltd. (GST AAR Uttarakhand)
(a) Whether Overseas Commission Agent is covered within the definition of the term ‘intermediary’ as provided under section 2(13) of the IGST Act, 2017;
Overseas Commission Agent is covered within the definition of the term ‘intermediary as provided under section 2(13) of the IGST Act 2017-
(b) Whether services received by applicant from the Overseas Commission Agent falls within the meaning of the term ‘import Please become a Premium member. If you are already a Premium member, login here to access the full content.
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Is this reply of AAR binding on other assessee? In cases where foreign payment is made to overseas travel agent for accommodation booking in Indian Hotel, the place of service is in India as the commission is payable upon traveler staying and settling the hotel invoice in India. How will this reply of AAR be read for such instances