Services for facilitating Supply without Supply on own account is Intermediary Services - AAR

Services for facilitating Supply without Supply on own account is Intermediary Services - AAR

THE AUTHORITY OF ADVANCE RULING

The Question and Ruling as follows: 1. Whether the services provided by the applicant to M/s H-J Family of Companies amount to or result in a supply of services or both, within the meaning of that term? 2. If the above question is answered in the affirmative : i. What is the classification of the services rendered by Mr. Santosh to H-J Family of Companies? ii. Is Mr. Santosh required to be registered under the CGST Act, 2017?

RULING

1. The services provided by the applicant to M/s H-J Family of Companies would result in the supply of services within the meaning of that term. 2. The services provided would be classifiable under HSN 9983.11 under the description "Other professional, technical and business services" 3. The applicant is required to be registered under the Central Goods and Service Act, 2017.