https://www.taxtmi.com/caselaws?id=397573 The Appellate Authority upheld the lower Authority's decision in the case, confirming that the services provided by the Appellant are classified as "Other professional, technical and business services" under Service Code 9983.11 and are considered intermediary services. The Appellant was deemed required to register under the CGST Act, 2017, and the services rendered are subject to tax at specified rates for intra-State and inter-State supplies. Additionally, the time and value of the supply are to be determined as per the provisions of the CGST Act, 2017. The appeal filed by the Appellant was dismissed in its entirety. en-us Tue, 18 Feb 2020 00:00:00 +0530 Wed, 18 Nov 2020 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397573 The Appellate Authority upheld the lower Authority's decision in the case, confirming that the services provided by the Appellant are classified as "Other professional, technical and business services" under Service Code 9983.11 and are considered intermediary services. The Appellant was deemed required to register under the CGST Act, 2017, and the services rendered are subject to tax at specified rates for intra-State and inter-State supplies. Additionally, the time and value of the supply are to be determined as per the provisions of the CGST Act, 2017. The appeal filed by the Appellant was dismissed in its entirety. Case-Laws GST Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397573