Dry Blend Foods Pvt Ltd ., In re
Date: April 1, 2022
Subject Matter
No GST on RCM basis under section 5(3) of the IGST Act on commission paid to the Overseas Commission Agent.
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…
Note: An appeal against this ruling lies before the appellate authority for advance ruling under Section 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, constituted under Section 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. 1. This is an application under Sub-Section (1) of Section 97 of the Central Goods &am…