Court :
Gujarat AAR
Brief :
The Hon' ble AAR Gujarat in the matter of M/s. Sagar Powertex Private Limited [Advance Ruling No. GUJ/GAAR/R/98/2020, dated October 14, 2020] held that, ‘Central Goods and Services Tax (" CGST ) +State Goods and Services Tax ("SGST")' would be applicable and not Integrated Goods and Services Tax (" IGST" ), on intermediary services provided by an Indian agent to its Korean principal, where the agent is earning commissions on sale of machinery, in territory of India, in the capacity of an intermediary.
Citation :
Advance Ruling No. GUJ/GAAR/R/98/2020, dated October 14, 2020
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