Hence this authority cannot give a ruling on this issue. Regarding the manner of compensation, the applicant states that for the marketing support services provided, the applicant is compensated on a cost plus basis. The relevant extract from Para 3. Payment shall be subject to all applicable governmental regulations including the withholding of any taxes required by law.
Hence, the applicant claims that the compensation is independent of any sales volume or value by the service recipient, if any, during the specific period. Marketing management consulting assignments may deal with one or a combination of the following:.
Person who supplies goods or services or both or securities on his own account, which is specifically excluded from the definition. Regarding this the applicant states that as evident from the definition, the supplier i. In the present case an intermediary can mean only a broker, an agent or any other person, by whatever name called. Agents are either general or special. A general agent is one employed in his capacity as a professional man or master of an art or trade, or one to whom the principal confides his whole business or all transaction or functions of a designated class; or he is a person who is authorised by his principal to execute all deeds, sign all contracts, or purchases all goods, required in a particular trade, business, or employment.
In other words, an agent and a broker does not work at their own behest or instruction but as a representative or on behalf of their principal.
Ejusdem generis is a rule of interpretation that where a class of things is followed by general wording that is not itself expansive, the general wording is usually restricted things of the same type as the listed items. If the intention of the legislature has to be gathered and deciphered in its proper spirit having due regard to the language uses therein.
When the words are unclear or ambiguous, aid of other rules on interpretations must be used. In other words, the phrase whatever name called, will mean a person who is also appointed in a representative capacity. The applicant states that the reasons for stating that the second condition is not satisfied are as under:.
In the present case , the applicant is providing the services on its own account. Therefore there is no arranging or facilitating of provision of service or supply of goods and hence the test of intermediary services is thus not satisfied in the present case. This principle well covers all subcontracting arrangements. Hence the applicant submitted that the marketing supporting services provided by the applicant are on its own account.
The applicant also submits that the relationship between the parties are that of independent contractors and not as principal-agent. He states that they do not have any express or implied authority to negotiate any agreement on behalf of the service recipients. The applicant states that the payment received is independent of the quantum of sales made by McAfee Singapore and the yardstick for payment is based on the costs incurred on periodic basis. He submits that the from the definition discussed supra, an agent is a person who has the right to conclude contracts on behalf of the principal and the services provided by the applicant does not fall within the ambit of intermediary service.
These guiding principles are:. Also, the principal must know the exact value at which the service is supplied or obtained on his behalf and any discounts that the intermediary obtains must be passed back to the principal. It can be for Adv based on an agreed percentage of sale or purchase price. In light of the above parameters, the services provided by the applicant needs to be determined whether they are intermediary services or not. The applicant further submits that in terms of section 16 of the IGST Act, exports of goods or services are zero-rated supplies, meaning thereby, there would be no GST applicable on such supplies, even though such option of zero-rated can be availed upfront or by way of refund.
The question before the Authority was whether the hotel accommodation and restaurant services provided within the premises of the hotel to the employees and guests of SEZ units should be treated as supply to SEZ Units. He explained the cost allocation method followed while invoicing, but did not furnish the shareholding pattern. He also argued that the activity is not for facilitation of supply of goods or services and is only for creating a possible market, but did not provide for the details of customers to support his claim.
He argued that there is no conclusion of contract by the applicant. He further stated that there is no other contract which governs the business transactions between the applicant and McAfee Singapore. We have considered the submissions made by the applicant in their application for advance ruling as well as the arguments put forth by made by Sri. Harish Bindumadhavan, Advocate during the personal hearing.
We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts. Hence the terms broker and agent are elucidatory, but involves any person and the second part of the definition qualifies the first part.
He may be a broker by whatever name called or an agent by whatever name called or any other person by whatever name called. This means that any other person would naturally exclude a broker or an agent. Hence the contention of the applicant that he is not an intermediary just because he is in a principal to principal relationship is not acceptable as the words in the definition states very clearly that any person other than a broker or an agent can also be an intermediary, if he is involved in arranging or facilitating the supply of goods or services or both or securities.
What is important in this definition is the question whether the service provided by the service provider amounts to arranging or facilitating the supply of goods or services and not the nature of the service provider and service recipient.
Hence the same needs to be verified in light of the GST Act. The consideration may be based on the turnover of supply made on behalf of the supplier or any other method and this does not have bearing on the nature of supply.
There is nothing in the definition to states that if the person supplying the service receives the consideration other than as commission, that would make exclude his from being an intermediary and hence the argument of the applicant cannot be considered favourably. Provider shall perform services to support and facilitate the selling, marketing and distribution of Products by Company and its affiliates. Typical functions in this area include but are not limited to the activities listed below:.
Investigating customer inquiries received by Company and referred to Company;. Provider agrees that a minimum level of samples and demonstration equipment may be required in order to provide such support activities.
Such inventory will be maintained in a manner consistent with levels recommended by Company. Provider will receive samples from Company at no charge.
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