Alfatek Services ., In re
Date: February 13, 2024
Subject Matter
Applicability of GST on revenue received from their foreign principal for two main activities: providing intermediary services and installation services
Summary
In this case, the applicant sought clarification on the applicability of GST on revenue received from their foreign principal for two main activities: providing intermediary services and installation services. 1. **Intermediary Services**: The…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. Alfatek Services, Sapthagiri, Thipadapuram Hill, Kulathoor P.0, Trivandrum (hereinafter referred to as the Applicant) is a taxpayer registered under the GST Act, engaged as an agent of foreign companies for promoting products used in tire and rubber industry. 2. In this ruling, a reference hereinafter to the provisions of the COST A…