https://www.taxtmi.com/caselaws?id=420329 The AAR Maharashtra ruled that the applicant's activities constitute intermediary services under IGST Act, 2017. The applicant, acting on behalf of overseas OEMs/Machinists, identifies and engages third-party Indian manufacturers to produce patterns and tools for camshaft manufacturing. The applicant facilitates connections between overseas clients and Indian vendors, provides designs on behalf of overseas customers, and closely works with manufacturers to develop required patterns. Since the applicant operates as a representative connecting parties rather than providing services on its own account, with tool ownership remaining with overseas OEMs, the supply qualifies as intermediary services rather than composite supply of goods and services. en-us Tue, 29 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420329 The AAR Maharashtra ruled that the applicant's activities constitute intermediary services under IGST Act, 2017. The applicant, acting on behalf of overseas OEMs/Machinists, identifies and engages third-party Indian manufacturers to produce patterns and tools for camshaft manufacturing. The applicant facilitates connections between overseas clients and Indian vendors, provides designs on behalf of overseas customers, and closely works with manufacturers to develop required patterns. Since the applicant operates as a representative connecting parties rather than providing services on its own account, with tool ownership remaining with overseas OEMs, the supply qualifies as intermediary services rather than composite supply of goods and services. Case-Laws GST Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420329