Mayank Jain ., In re
Date: November 20, 2019
Subject Matter
Foreign Immigration Advisor service provided to the Consultant Manager constitutes a supply of "Intermediary services". AAR ruling upheld.
Summary
The entire gamut of activities of the Appellant, which are in the nature of the facilitation of the main services between the Consultant Manager and its customers, i.e. prospective investors, are those of an intermediary. As regards the aforesaid iss…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods…