Tax expert Bimal Jain said: “Such AAR rulings are going against the concept of GST … services provided by Airbus India (applicant) to its holding company Airbus, France should have been export of services… the stated issue is a matter of concern while determining what is ‘intermediary services’ and its place of supply in terms of section 13(8) of the IGST Act, which is just copied from the Service tax regime w.e.f October 1, 2014.” The government should amend this place of supply provisions as location of recipient, on basic concept of GST, being destination based consumption tax to avoid unwanted litigation.”
Source: a2ztaxcorp.com
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