Whether the activities carried out in India by the applicant would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 (hereinafter “IGST Act, 2017”) and consequently be subject to the levy of GST?
States/UT
Order No. & Date
KAR/ADRG/31/2019 dated 12-09-2019
Order date
12-09-19
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Category
97 (2) (a)
Year