Section 100 of the CGST Act, 2017— Classification of Supply by Contract Brewing/Bottling Units– The appellant provides Marine Consultancy Service (MCS), which include consultancy services and support service to the Indian/ Foreign Ship Owners (FSO). The Appellant submitted that there is inadequate clarity regarding the GST implication on services provided to FSO (located outside India). The Appellant sought the ruling from the Authority for Advance Ruling as to whether MCS provided to FSO constitutes composite supply, whether MCS provided to FSO will qualify as an export of service in terms of Section 2(6) of the IGST Act. Further, whether consultancy service will qualify as business consultancy service in terms of Notification No. 11/2017-CT (Rate) dated 28.06.2017, whether support service qualifies as intermediary service. The Authority ruled that the MCS service provided by the Appellant does not constitute composite supply and the Consultancy Service provided by the Appellant does not qualify as business consultancy service. Further held that the Support Service provided by the Appellant qualifies as intermediary service. Being Aggrieved by the Impugned Order, the Appellant filed the present Appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling held that the entire gamut of services performed by the Appellant are in fact of the composite supply of the intermediary services, classified under the Service Accounting Code 999799, which is other miscellaneous services, and the accounting services under the SAC 998222, of which the intermediary service is the principal supply.Five Star Shipping [2018] 3 TAXLOK.COM 65 (AAAR-Maharashtra)