Classification of supply - intermediary services or not - If we ...

Appellant's Role in OIDAR Services Classified as Intermediary Under GST; Essential for Supply Chain Continuity.

August 1, 2019

Case Laws     GST     AAAR

Classification of supply - intermediary services or not - If we take out the role played by the Appellant in this entire transactional chain, there would be no supply of any services at all, as there would not be any recipient of the OIDAR services in India, for it is the Appellant who identifies and thus arranges for the recipient of this OIDAR Services provided by Sabre APAC - it is established beyond doubt that the activities undertaken by the Appellant are primarily in the nature of those of the intermediary.

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