Sri. Thomas Joseph Nellissery ., In re
Date: March 2, 2019
Subject Matter
Determination of the ‘Place of Supply' of the services is beyond the jurisdiction of the Advance Ruling Authority.
Summary
a) Whether the applicant, engaged in providing management consultancy services, is falling within the definition of the term Intermediary as per Sec.2(13) of The Integrated Goods and Services Tax Act, 2017? The services provided by the applicant fall…
The applicant is a resident of India, engaged in the supply of services of ‘management consultancy to clients abroad. The applicant is a one man entity, working from his residence in India by providing management consultancy services directly to foreign clients without engaging any staff for providing such service. The remuneration for providing the management consultancy services will be pa…