https://www.taxtmi.com/caselaws?id=387304 The applicant, functioning as an "Independent Regional Sales Manager," was found to be an independent service provider rather than an employee. The services provided by the applicant to the company were classified as a supply of services under HSN 9983.11. The applicant was deemed liable to be registered under the CGST Act, 2017, due to providing taxable services exceeding the threshold limit. Tax liability was determined at 9% for intra-State supply under the CGST and KGST Acts, and 18% for inter-State supply under the IGST Act. The time and value of supply were to be calculated as per the relevant provisions. en-us Fri, 20 Sep 2019 00:00:00 +0530 Thu, 30 Jan 2020 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387304 The applicant, functioning as an "Independent Regional Sales Manager," was found to be an independent service provider rather than an employee. The services provided by the applicant to the company were classified as a supply of services under HSN 9983.11. The applicant was deemed liable to be registered under the CGST Act, 2017, due to providing taxable services exceeding the threshold limit. Tax liability was determined at 9% for intra-State supply under the CGST and KGST Acts, and 18% for inter-State supply under the IGST Act. The time and value of supply were to be calculated as per the relevant provisions. Case-Laws GST Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387304