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GST - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

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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