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?
In Para 15.2 and 15.3 of their application it is stated by the applicant that the pre-sales marketing agreement is with respect to optical networking equipments. The agreement is, therefore, in relation to supply of goods alone. There are three perso...
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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.