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GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Classification of services - the applicant is not just preparing ...

Case Laws     GST

October 18, 2019

Classification of services - the applicant is not just preparing the document but performs activities on the day to day transactions of the Principal, like Screening of restricted parties, screening of orders, screening of shipments, maintenance of shipping documents, doing manual processing of transactions on HOLD, auditing of entries, Record keeping etc. - the activities of the applicant cannot be covered under the Service Code 998595 and hence covered under the Service Code 998599.

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