The services provided by XYZ(India) to PQR, Switzerland (Parent Company), are in connection with ‘Information Technology assistance services relating to system and knowledge engineering and also services in connection with providing infrastructure support for global delivery centre. XYZ is not only providing services to PQR but also to other group companies of XYZ outside India but payment in all the cases received from PQR. In turn PQR recovers amount from group companies for services provided to them by XYZ. Will this be treated as intermediary service which will fall under Section 13(8) and therefore XYZ will be liable to pay GST?
Kaustubh Ram Karandikar Asked question August 26, 2021