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Who is an 'intermediary' u/s 2(13) of the IGST Act, 2017?


AAR itself has no legal standing

An AAR cannot be decided for Place of Provision related matters. Hence, the AAR authority has traveled beyond it area of authority.

However, in case if consider the activities provided by V Serve to its client, collectively all the services satisfied the definition of 'intermediary services' to a great extent.

Unless the Govt clarifies the meaning of'facilitates', there is bound to be huge litigation on this.

VINOD YADAV / IMERYS INDIA

Vinod Yadav 22/11/2018

 

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