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Promotion & marketing services treated as intermediary services for determining place of supply

October 10, 2018[2018] 98 taxmann.com 175 (AAR - KARNATAKA)
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GST: Where applicant is a supplier of services in relation to scientific instruments used in research and development/quality control to overseas clients and is engaged in business of promotion and marketing and after sale support services as a composite supply, contract of services supplied was not pure and mere promotion and marketing services and was in nature of facilitating supply of goods, hence would amount to 'intermediary services' for purposes of determination of place of supply of such services. Further, after-sale services provided are not in nature of a composite contract and they are independent from services provided and hence there is no question of determination of what will be principal supply

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