https://www.taxtmi.com/caselaws?id=377707 The applicant, providing management consultancy services to foreign clients, was found not to qualify as an "intermediary" under Sec.2(13) of the Integrated Goods and Services Tax Act, 2017. The Authority determined that the services offered did not involve arranging or facilitating goods/services between parties. The question of whether the consultancy services constituted "Intermediary Services" under Sec. 13(8) (b) was deemed outside the Authority's jurisdiction, as it pertains to determining the place of supply. en-us Sat, 02 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377707 The applicant, providing management consultancy services to foreign clients, was found not to qualify as an "intermediary" under Sec.2(13) of the Integrated Goods and Services Tax Act, 2017. The Authority determined that the services offered did not involve arranging or facilitating goods/services between parties. The question of whether the consultancy services constituted "Intermediary Services" under Sec. 13(8) (b) was deemed outside the Authority's jurisdiction, as it pertains to determining the place of supply. Case-Laws GST Sat, 02 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377707