Case Law Details
Case Name : In re M/s Infinera India Private Limited (GST AAR Karnataka)
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re M/s Infinera India Private Limited (GST AAR Karnataka)
Whether the activities carried out in India by the applicant would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 (hereinafter “IGST Act, 2017”) and consequently be subject to the levy of GST?
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But why UOI is not considering that what ever cost being charged by intermediator to his principal is already added in the supply value to Indian buyer and Import IGST is being discharged during material clearance in custom.