https://www.taxtmi.com/caselaws?id=402742 AAR Gujarat ruled that an applicant acting as commission agent for Korean machinery company UKIL Machinery Co. Ltd. provides intermediary services, not supply of goods. The applicant facilitates sales between foreign principal and Indian buyers for commission, establishing a principal-agent relationship. Since the applicant's location in Gujarat determines the place of supply under Section 13(8) of IGST Act 2017, and both supplier and place of supply are in Gujarat, this constitutes intra-state supply liable to CGST and SGST under Section 9(1) of CGST Act 2017. en-us Wed, 14 Oct 2020 00:00:00 +0530 Fri, 28 Mar 2025 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402742 AAR Gujarat ruled that an applicant acting as commission agent for Korean machinery company UKIL Machinery Co. Ltd. provides intermediary services, not supply of goods. The applicant facilitates sales between foreign principal and Indian buyers for commission, establishing a principal-agent relationship. Since the applicant's location in Gujarat determines the place of supply under Section 13(8) of IGST Act 2017, and both supplier and place of supply are in Gujarat, this constitutes intra-state supply liable to CGST and SGST under Section 9(1) of CGST Act 2017. Case-Laws GST Wed, 14 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402742