TMI BlogImport of ServiceX X X X Extracts X X X X X X X X Extracts X X X X ..... Import of Service X X X X Extracts X X X X X X X X Extracts X X X X ..... (India) to PQR, Switzerland (Parent Company), are in connection with 'Information Technology assistance services relating to system and knowledge engineering and also services in connection with provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding infrastructure support for global delivery centre. XYZ is not only providing services to PQR but also to other group companies of XYZ outside India but payment in all the cases received from PQR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In turn PQR recovers amount from group companies for services provided to them by XYZ. Will this be treated as intermediary service which will fall under Section 13(8) and therefore XYZ will be liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to pay GST? Reply By Shilpi Jain: The Reply: It would be relevant to see the agreements in this regard to come to any conclusion. Reply By Shilpi Jain: The Reply: Also if PQR is an intermediary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the place of supply will be outside India and there would be no liability on XYZ. X X X X Extracts X X X X X X X X Extracts X X X X
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