https://www.taxtmi.com/caselaws?id=449079 GST treatment of a joint bid revenue-sharing arrangement could not be determined on assumed facts where the applicant LLP issued tax invoices to its partner and no direct contract with the client was shown. On the available agreements, the applicant was found to be supplying services to the partner, not to the client, so the GST rate applicable to the client could not be applied by analogy. The claimed exemption for all partners was also held inapplicable to the applicant on the facts provided. The ruling therefore turned on the contractual structure and the absence of supporting documents for the assumed revenue-sharing scenario. en-us Mon, 29 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449079 GST treatment of a joint bid revenue-sharing arrangement could not be determined on assumed facts where the applicant LLP issued tax invoices to its partner and no direct contract with the client was shown. On the available agreements, the applicant was found to be supplying services to the partner, not to the client, so the GST rate applicable to the client could not be applied by analogy. The claimed exemption for all partners was also held inapplicable to the applicant on the facts provided. The ruling therefore turned on the contractual structure and the absence of supporting documents for the assumed revenue-sharing scenario. Case-Laws GST Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449079