Whether services received by applicant from the Overseas Commission Agent falls within the meaning of the term вЂimport of servicesвЂ™ as provided under section 2(11) of the IGST Act, 2017.

Whether Overseas Commission Agent is covered within the definition of the term вЂintermediaryвЂ™ as provided under section 2(13) of the IGST Act, 2017.

In view of the above facts, вЂthe applicantвЂ™ is seeking an advance ruling on following issues: Thus, the role of such Intermediary is to facilitate/arrange for export of ApplicantвЂ™s goods outside India. Bobby Kapoor, in the instant case, has to provide the primary service of facilitating the export of goods by arranging purchase orders from various customers located in foreign territory and for such facilitation, the applicant would pay consideration to the Intermediary.

Under the MOU, the said Intermediary, i.e. Bobby Kapoor, a resident of Dubai (UAE), which is an IntermediaryвЂ™ or вЂOverseas Commission AgentвЂ™ or вЂService ProviderвЂ™. In order to increase its export supply the applicant entered into a Memorandum of Understanding Cum Agreement with one Mr. with the customers located outside India the Third party intermediaries assist the applicant to export the goods manufactured by them to the prospective buyers who are located outside India. After finalizing the terms and condition related to export of goods, payments etc. And in order to supply (export) its goods to customers located outside India, they approach foreign customers both on its own and through third party intermediaries or business facilitators whose job is to search and find customers located outside India and thereafter, the intermediaries connect them with the applicant. In the application dated the applicant submitted that they are a manufacturer and carries on the business of supply of inter-alia seasonings, spices, premixes and similar food products to its customers located within and outside India. Ltd., Village Chandpur, P.O.-Hempur, Udham Singh Nagar, Uttarakhand-244716, (herein after referred to as the вЂњapplicantвЂќ), a company registered under the Companies Act, 2013 and registered with GST1N- 05AACCD8877D1ZK under the CGST Act, 2017 read with the provisions of the UGGST Act, 2017.

This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Dry Blend Foods Pvt. GST is not payable on commissions given to Overseas Commission Agents under the RCM.

Faceless agent