AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2020 (7) TMI 346
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....T Act respectively) by M/S DKV Enterprises Private Limited, (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s. DKV Enterprises Private Limited, Visakhapatnam (herein after applicant) is an authorized non-exclusive consultant for Grace Pr....
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....le under export of service or not. On Verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e. Assistant Commissioner (ST), China Waltair Circle, Visakhapatnam Division. Accordingly, the application has been forwarded to the jurisdictional officers with a copy marked to the Central lax authorities to offer their remarks as per the Sec. 98(1) of CGST /APGST Act 2017. In response, no remarks are received from the jurisdictional officer concerned regarding whether there are any proceedings lying pending or passed relating to the applicant on the issue, for which the Advance Ruling sought by the applicant. 5. Record of Personal Hearing: Sn S.Chakra Ramana, the authorized repr....
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....pect of which the commissions were earned and are expressly conditioned upon such receipt by Grace. Grace may adjust commissions to reflect returns, allowances or credits in respect of sales of products during prior months, and may adjust the commission rales upward or downward where required by competitive conditions, but only when mutually agreed. Unless otherwise agreed in writing, all payments due to the consultant under the agreement will be made by bank transfer in U.S. dollars to the consultant account. Exhibit C as submitted by the applicant provides the percentages of Commission Rates on Net Sales of the products as under "1.75% of the Net sales price for existing business (225MT GST -5HV) at the Visakh Refinery and 3% of Net sa....
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....i.e., the place of supply of service being outside India is mil applicable in the instant case basing on the facts as submitted by the applicant. The applicant renders its marketing and consultancy services to its overseas client and carries out all the functions in India as necessitated by its client. The mere fact that the payment has been received in convertible foreign exchange by the applicant will not qualify the transaction of the applicant as export of services. In light of fee above, this authority opines that it is appropriate and fair to clarify the applicant about the classification of their services. Basing on the nature of the activities of the applicant, they would rather qualify for services rendered by 'intermediary" u....
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....ts but excluding aircrafts and vessels, up to a period of one month". This provision makes it clear that place of supply of Intermediary Services would be the location of the supplier of services i.e., in the instant case, it is nothing but the location of the applicant. Coming to the determination of the tax, 'Intermediary Service' is covered under Section 7 (5)(c). (5) Supply of goods or services or both,- (a) when the supplier is located in India and the place of supply is outside India; (b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or (c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section, shall be treated to be a supply of goods or s....