Midas Foods (P) Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- October 15, 2020
- Type:
- Advance Ruling
- Members:
- Anurag Mishra , Amit Gupta
Subject
Overseas Commission Agent is covered within the definition of the term intermediary’ as provided under section 2(13) of the IGST Act, 2017
Summary
(i) Overseas Commission Agent is covered within the definition of the term intermediary’ as provided under section 2(13) of the IGST Act, 2017; (ii) Services received by applicant from the Overseas Commission Agent do not fall within the meanin…
Judgement
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 &lsqu…