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TMI Blog2019 (4) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... tancy Services and does not come within the meaning of the term intermediary as defined in Section 2(13) of IGST Act, 2017. Section 13 of the IGST Act, 2017 lays down the principles for determining the place of supply of services where the location of supplier or location of recipient is outside India. The question essentially involves the determination of the Place of Supply of the services supplied by the applicant which is beyond the jurisdiction of the Advance Ruling Authority. - AAR No. KER/37/2019 - - - Dated:- 2-3-2019 - SHRI ANIL KUMAR IRS SHRI B.S. THYAGARAJABABU B.SC, LL.M Authorized Representative: Sri. Tony. M.P., CA The applicant is a resident of India, engaged in the supply of services of management con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in providing management consultancy services, is falling within the definition of the term intermediary as per Sec.2(13) of The Integrated Goods and Services Tax Act, 2017? b) Whether the management consultancy services provided by the applicant falls within the meaning of Intermediary Services as per Sec. 13(8) (b) of the. The Integrated Goods and Services Tax Act, 2017? The authorized representative along with the applicant was heard. It is stated that applicant is not an employee of his client and his provision of services is based on consultancy contracts entered into with the clients. There is no partnership, joint venture, agency or any other relationship between the applicant and the clients as per the consultancy c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n also will fall under this category. Therefore, the services provided by the applicant will appropriately fall under the SAC 9983 as management consultancy services as the applicant is directly providing service to his clients and is not engaged in facilitating or arranging the supply of goods or services or both between two or more persons as in the case of intermediary services. Accordingly the service provided by the applicant is rightly classified under Management Consultancy Services and does not come within the meaning of the term intermediary as defined in Section 2(13) of IGST Act, 2017. In view of the observations stated above, the following rulings are issued: a) Whether the applicant, engaged in providing management c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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