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Stovec Industries Ltd. is not an ‘intermediary’ under IGST Act, 2017: AAAR
Case Law Details
- Case Name
- In re Stovec Industries Ltd. (GST AAAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Gujarat, Advance Rulings
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Table of Contents▸
In re Stovec Industries Ltd. (GST AAAR Gujarat)
First Ruling : qualification of the specified transaction as 'composite supply'
Second Ruling : Indian customer as service recipient for the present transaction
Third Ruling: Submission on qualification of Applicant to be an 'intermediary'
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In re Stovec Industries Ltd. (GST AAAR Gujarat)
Supply of service sub-contracted by recipient company cannot be considered as ‘intermediary’
The AAAR, Gujarat, in the matter of M/S. Stovec Industries Ltd. [Advance Ruling No. GUJ/GAAAR/APPEAL/2...






