Marine Consultancy for Foreign Ship Owners Classified as "Intermediary Service" u/s 2(13) of IGST Act.

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Full Text of the Document

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....Composite supply - Marine Consultancy Service (MCS) provided to foreign ship owners - principal supply - MCS provided to foreign ship owners do not constitute “composite supply” with the principal supply of consultancy service - qualifies as “intermediary service” in terms of Section 2(13) of the IGST Act.....