- The Applicant connects business in India with businesses in Dubai, which is supply of services, and stated that the Applicant acts as a conduit between some business partners in Dubai and certain businesses in India. Therefore, the Applicant acts as an ‘Intermediary’
- Place of supply for an intermediary would be the location of the supplier of services
- Applicant’s Head Office appears to be a profit making organization, and the activities under taken are covered under the scope of “Commerce”, “Business” and “Supply”.
- Applicant cannot be considered as non-profit making organization, effecting supply of services for a consideration for which it has to obtain GST Registration and pay applicable GST on its transactions.
Source: a2ztaxcorp.com
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