Supply of service sub-contracted by recipient company cannot be considered as intermediary


Last updated: 22 January 2022

Court :
AAAR, Gujarat

Brief :
The AAAR, Gujarat, in the matter of M/S. Stovec Industries Ltd. [Advance Ruling No. GUJ/GAAAR/APPEAL/2021/32 dated November 2, 2021] modified the ruling passed by the AAR, Gujarat and held that, supply of installation/up-gradation of machines and training services for and on behalf of the Company located outside India, by the supplier in India will not fall under the definition of 'intermediary'.

Citation :
Advance Ruling No. GUJ/GAAAR/APPEAL/2021/32 dated November 2, 2021

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Bimal Jain
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