Rajendran Santhosh ., In re
Date: February 18, 2020
Subject Matter
Facilitating Supply of Products without Supply on own account is Intermediary Services. 18% GST applicable under SAC 9983 11. AAR ruling upheld.
Summary
Whether the services provided by the applicant to M / s H-J Family of Companies amount to or result in a supply of services or both, within the meaning of that term? Appellant is doing sales presentations of the Company’s products to prospectiv…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…