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        Case ID :
        GST

        Classification of supply of services - intermediary services or...

        Applicant Classified as Intermediary Under IGST Act, 2017 for Supplying Designs to Third-Party Vendors for Overseas Clients.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Classification of supply of services - intermediary services or not - It is very clear from the applicant's submissions that they are not providing any services on its own account. The designs are provided to the third party vendors on behalf of the overseas customers of the applicant. The service provided by them is to their overseas customers and as per the requirements and directions of its overseas principals - thus the applicant is satisfying all the conditions of an intermediary and we have no hesitation in holding that, the applicant is supplying intermediary services as per the relevant provisions of the IGST Act, 2017 - AAR
                                Note: It is a system-generated summary and is for quick reference only.
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