https://www.taxtmi.com/article/detailed?id=10200 The AAAR held that the supplier's provision of installation, up gradation, training and related services under distinct hourly rates constitutes a composite supply, and that the foreign contracting principal who pays the supplier is the recipient for GST purposes. Where the foreign principal subcontracts actual performance to the Indian supplier and does not itself perform the services, those services do not fall within the definition of intermediary under the IGST Act, and the parties are separate legal persons rather than mere establishments of a distinct person. en-us Mon, 24 Jan 2022 16:45:55 +0530 Mon, 24 Jan 2022 16:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10200 The AAAR held that the supplier's provision of installation, up gradation, training and related services under distinct hourly rates constitutes a composite supply, and that the foreign contracting principal who pays the supplier is the recipient for GST purposes. Where the foreign principal subcontracts actual performance to the Indian supplier and does not itself perform the services, those services do not fall within the definition of intermediary under the IGST Act, and the parties are separate legal persons rather than mere establishments of a distinct person. Articles Goods and Services Tax - GST Mon, 24 Jan 2022 16:45:55 +0530 https://www.taxtmi.com/article/detailed?id=10200