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TMI Blog2021 (8) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... h other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the co-responding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. DKV Enterprises Private Limited (hereinafter referred to as applicant). 3. Brief Facts of the case: M/s. DKV Enterprises Private Limited, Visakhapatnam is an authorized non-exclusive consultant for Grace products (Singapore) Pte Limited for the sale of fluid cracking catalyst and additives. Grace Division is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 ruled that "The services in question are not 'Export of Service' but 'Intermediary Services' for the reasons explained in the order and attract IGST." The applicant filed an application before the Appellate Authority for Advance Ruling in ARA-02 dated 05.05.2020, contending the Ruling passed by the Authority for Advance Ruling. The case was taken up for hearing on 16th June 2020, for which the authorized representative Sri KVJLN Sastry, Advocate attended through web conference and reiterated the written submission. The appellant submits that the Advance Ruling authority has misinterpreted the nature of service and came to conclusion that the service provided by the applicant is not an export. Moreover a request w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was contended that the same was applicable under GST also. The service provided by the applicant is intermediary service as per section 2 (13) of the IGST Act, 2017. The applicant is covered and fits into the definition of 'intermediary" as defined under the IGST Act and, therefore, provisions pertaining to 'place of supply' in case of intermediary services as provided in sub-section 8 of section 13 are relevant. Accordingly, Commission received by the applicant in convertible Foreign Exchange for rendering services as an 'Intermediary' between an exporter abroad receiving such services and an Indian importer of an equipment is not an export of service. Said supply will be treated as inter-state supply and IGST will be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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