Nature of supply of service - Support services or Intermediary ...
Applicant Not Intermediary: Service Supply Analyzed Under GST, Fails Facilitation Test from Education Guide.
January 22, 2019
Case Laws GST AAR
Nature of supply of service - Support services or Intermediary service - applying the test mentioned in the Education Guide, held that, applicant is not a person who arranges or facilitate supply of services between two or more persons.
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