Classification of supply - supply of services or not - ...

October 20, 2020

Case Laws GST AAR

Classification of supply - supply of services or not - Activities of a liaison office - The applicant has claimed that they are not “person” as per Section 2 (84) of CGST Act, 2017. However we find that the definition is very wide in scope and covers every artificial juridical person, not falling within any of the above - they are a distinct legal entity and are aptly covered under the definition of intermediary as per Section 2(13) of IGST Act, 2017. - AAR

View Source

← Previous Next →

Classification of supply - supply of services or not - ...

October 20, 2020

Case Laws GST AAR

You may also like:

Supply of services or not - GST on services provided by liaison office - requirement of registration of liaison office - Since the parent company in Germany and the...

Classification of supply - supply of services or not - The amount received from HO are the funds for payment of salary, reimbursement of expenses like rent, security,...

Levy of GST - Supply of services or not - activity of Liaison office - they are in fact working as employees of the foreign office - The liaison activities being...

Classification of supply - Works Contract Services or not - activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System...

Classification of supply - supply of service or not - activity of supply of food by the Applicant - Tariff/Service code - restaurant service or Outdoor Catering Service?...

Supply of services or deemed supply - Liaison office - applicant connects businesses in India with business partners in Dubai - intermediary - non-profit organization -...

Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...

Classification of supply - Job work - supply of goods or supply of services - activity of Bus Body Building on the chassis - it is evident that the activity undertaken...

Scope of supply - supply of goods or supply of services - printing text books, Lottery tickets, stationery items for State Government - All the activities as mentioned...

Classification of supply - activity of building and fabricating of Tipper Body and mounting the same by the applicant on the chassis - If the activity of fabrication and...

Supply or not - mixed supply or not - Liaison activities between India office and Dubai office - host of activities undertaken by the Appellant at the behest of their...

Classification of supply - supply of service or not - managerial and leadership services provided by the Registered/Corporate Office to its Group Companies - In the...

Classification of services - hospitality industry services - Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no...

Classification of supply - supply of goods or supply of services - HSN Code - right and ownership on the Coal mined by the Applicant - he applicant is involved in supply...

Supply of goods or supply of services - supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items,...

Quick Updates: