SGST Advance Ruling Authority

GST – Maharashtra AAR - Liaison Service, Intermediary, Supply of service, Place of supply – Applicant is a non-profit organization, formed to represent, support and protect the interests of the Dubai business community in India - All expenses incurred by applicant are reimbursed from its Head office on cost-to-cost basis – taxability of services rendered by the applicant to various businesses in India and Dubai – HELD - Applicant is located in India and represents its Dubai Head Office and as a representative of the Dubai office, the applicant connects businesses in India with business partners in Dubai - there is supply of services by the applicant to various businesses in India and Dubai and such supply is done by the applicant as an intermediary - the applicant satisfies all the conditions of an intermediary – in terms of Section 13(8) of the IGST Act the place of supply in subject case of the applicant as an intermediary would be the location of the supplier of services - Applicants are providing various services for which fees are charged, thus applicant’s Head Office appears to be a profit making organization, in which case the applicant cannot be considered as a non-profit making organization – activities under taken by the applicant is nothing but “Business”. The term “Supply” and “Business” are defined under GST Act, in an inclusive manner and have wide connotations - Activities undertaken by the applicant are covered by the scope of word “Commerce”, “Business” and also covered under the scope of “Supply” – The applicant’s interpretation of term ‘commerce’ is incorrect - Activities performed by the applicant shall be treated as supply under GST law – the applicant is required to obtain GST registration and pay applicable GST

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