https://www.taxtmi.com/caselaws?id=402842 AAR Gujarat ruled that commission services provided by an applicant to a Japanese corporation for machinery sales constitute intermediary services under GST. Since the applicant (service supplier) is located in Gujarat, the place of supply is Gujarat per Section 13(8)(b). This makes it an intra-state supply liable to CGST and SGST at 18% rate, not reverse charge mechanism. The applicant's current practice of paying CGST and SGST was deemed correct. en-us Thu, 30 Jul 2020 00:00:00 +0530 Fri, 28 Mar 2025 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402842 AAR Gujarat ruled that commission services provided by an applicant to a Japanese corporation for machinery sales constitute intermediary services under GST. Since the applicant (service supplier) is located in Gujarat, the place of supply is Gujarat per Section 13(8)(b). This makes it an intra-state supply liable to CGST and SGST at 18% rate, not reverse charge mechanism. The applicant's current practice of paying CGST and SGST was deemed correct. Case-Laws GST Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402842