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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Intermediary services - pure and mere promotion and marketing ...


GST Classifies Facilitation of Overseas Goods Supply as 'Intermediary Services' by Appellant, Not as Own Supply.

February 2, 2019

Case Laws     GST     AAAR

Intermediary services - pure and mere promotion and marketing services - The service of facilitating a supply of goods between the Principal and the customers is provided by the Appellant to the overseas client. The Appellant is not supplying such goods on his own account - to be classified as an ‘intermediary service’

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