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Case Law Details

Case Name : In re Dry Blend Foods Pvt Ltd. (GST AAR Uttarakhand)
Appeal Number : Advance Ruling No. 01/2022-23
Date of Judgement/Order : 01/04/2022
Related Assessment Year :
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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 t

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One Comment

  1. Toms Abraham says:

    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

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