TaxTMI 
TaxTMI 
2020 (10) TMI 1268
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.... and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s Midas Foods (P) Ltd, Suijeet Bhawan, Main MP Chowk, Ramnagar Road, Kashipur, U S Nagar -Uttrakhand seeking an advance ruling on following issues: (a) Whether Overseas Commission Agent is covered within the definition of the term 'intermediary' as provided under section 2(13) of the IGST Act, 2017; (b) Whether services received by applicant from the Overseas Commission Agent falls within the meaning of the term 'import of services' as pro....
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....ply of services. Therefore, in terms of said Section 97(2) (a) & (e) of CGST/SGST Act, 2017, the present application is hereby admitted. 5. Accordingly opportunity of personal hearing was granted to the applicant on 08.10.2020. Shri Ashwarya Sharma on behalf of the applicant appeared for personal hearing on the said date and re-iterated the submissions already filed with the application. Ms Preeti Manral, Deputy Commissioner, SGST Dehradun, concerned officer appointed by the State Authority, also present during the hearing proceedings. 6. From the record submitted by the applicant we find that applicant is registered in Uttarakhand with GSTIN bearing no. 05AACCM1659E1ZR. Before proceeding in the present case, we would first go through....
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....Shri Bobby Kapoor, a resident of UAE 7. Before deciding the issues in hand, we first go through the MOU submitted by the applicant in this regard. On perusal of MOU dated 31.03.2019, the relevant portions are summarized as under: (a) The said MOU is signed between the applicant & Mr. Bobby Kapoor, a resident of UAE; (b) The supplies shall be made only on receipt of confirmed purchase orders, facilitated by Mr. Bobby Kapoor; (c) Mr. Bobby Kapoor has ample experience in providing intermediary services in international market and is expected to provide such services to represent the company before LULU Hypermarket, Tim Horions, Marafie and other customers facilitated by Mr Bobby Kapoor in Middle East and to provid....
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....for that the applicant shall pay commission to Mr. Bobby Kapoor ranging from 1015% on FOB value of the consignment. A.3 On perusal of documents viz invoices, journal voucher submitted by the applicant, we find that the applicant has raised the invoices in the name of the foreign buyer in respect of goods exported and not in the name of Mr. Bobby Kapoor and has paid the commission to Mr. Bobby Kapoor on agreed terms. A.4 In terms of legal provisions, we observe that any person who enables the supply of goods/services between two persons, is considered as intermediary. However, where a person is providing services or supplies goods on his own account to his customers, it cannot be termed as an intermediary. As per the agreem....
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....hin India. Now in respect of bill condition, we find that the section 13 of the IGST Act, 2017 specifically deals with place of supply of a service as to whether a service can be termed as import of service or otherwise. On perusal of section 13 of the IGST Act, 2017, we find that the section 13(8) (b) of IGST Act, 2017 is relevant to the issue in hand which provides that the place of supply for the intermediary services would be the location of the supplier of such services (i.e. location of intermediary service provider). Thus we find that the condition (iii) is not satisfied as the place of supply of service is not in India. B.3 Thus we observe that the services received by the applicant is out of the ambit of "import of service....