AAR: Gujarat-based applicant’s ‘intermediary services’ to Japan akin to intra-state supply

Gujarat AAR accepts the procedure of GST payment followed by the applicant, a provider of ‘intermediary services’ and rules that it shall accordingly be liable to pay 18% GST (9% CGST + 9% SGST) as per Notification No.11/2017-Central Tax (Rate) dated June 28, 2017; Notes that the applicant has entered into an agreement with Tsudokoma Corporation, Japan to sell its machinery, against which it receives commission income from Japan in foreign currency; Thus, notes that as ap...