\u7686\u69d8\u2003\u3053\u3093\u306b\u3061\u306f<\/p>\n

\u30a4\u30f3\u30c9\u30e0\u30f3\u30d0\u30a4\u99d0\u5728\u54e1\u306e\u8c37\u5ddd\u3067\u3059\u3002\u4eca\u56de\u3082\u304a\u5ba2\u69d8\u304b\u3089\u5bc4\u305b\u3089\u308c\u305f\u3054\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<\/p>\n

Q: \u5f0a\u793e\u306f\u30de\u30cf\u30e9\u30b7\u30e5\u30c8\u30e9\u5ddeSEEPZ\u5730\u57df\u306b\u3042\u308b\u30ed\u30fc\u30ab\u30eb\u4f1a\u793eA\u793e\u306b\u30a4\u30f3\u30c9\u56fd\u5185\u3067\u306e\u8ca9\u58f2\u306b\u304b\u304b\u308b\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u3092\u652f\u6255\u3063\u3066\u3044\u307e\u3059\u3002\u5148\u65b9\u304c\u5f0a\u793e\u304b\u3089\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\u306bGST\u306e\u8a18\u8f09\u3092\u6c42\u3081\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u306e\u3088\u3046\u306a\u56fd\u969b\u53d6\u5f15\u306b\u304a\u3044\u3066\u3082GST\u306f\u8ab2\u7a0e\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<\/p>\n

A: \u4eca\u56de\u306e\u53d6\u5f15\u306e\u5834\u5408\u306f\u3001\u201dIntermediary services\u201d\u3068\u3057\u3066GST\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n

IGST Act, 2017\u306e\u7b2c2\u6761\uff0813\uff09\u306b\u201cIntermediary\u201d\u306e\u5b9a\u7fa9\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001A\u793e\u306f\u4ee3\u7406\u5e97\u3068\u3057\u3066\u3001\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

\uff1eSection 2 (13)<\/p>\n

as a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both,<\/p>\n

or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account;<\/p>\n<\/p>\n

\u307e\u305f\u3001IGST Act, 2017\u306e\u7b2c13\u6761\uff08B)\u306b\u3088\u308c\u3070\u3001\u201cIntermediary services\u201d\u306f\u300c\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u3068\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u5730\u304c\u540c\u3058\u300d\u3067\u3042\u308b\u3053\u3068\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4eca\u56de\u306e\u5834\u5408\u3082\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\uff08A\u793e\uff09\u3068\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u5730\u304c\u3069\u3061\u3089\u3082\u30a4\u30f3\u30c9\u306e\u70ba\u3001GST\u304c\u304b\u304b\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<\/p>\n

\u56e0\u307f\u306b\u3082\u3057\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u30a4\u30f3\u30c9\u56fd\u5916\u3067\u884c\u308f\u308c\u305f\u5834\u5408\u306f\u3001\u201dExport of services\u201d\uff08\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u51fa\uff09\u3068\u3057\u3066\u3001\u514d\u7a0e\u63aa\u7f6e\u304c\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n

\u4e0a\u8a18\u306e\u901a\u308a\u3001\u4eca\u56de\u306e\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u306f\u3001GST\u306f\u304b\u304b\u3063\u3066\u304f\u308b\u3082\u306e\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u9802\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3002<\/p>\n<\/p>\n

Tokyo Consulting Firm Private Limited<\/p>\n

\u30e0\u30f3\u30d0\u30a4\u99d0\u5728\u54e1<\/p>\n

\u8c37\u5ddd \u5343\u88d5\uff08\u305f\u306b\u304c\u308f\u3000\u3061\u3072\u308d\uff09<\/p>\n

TEL: +91 7678007312 \/ E-MAIL: tanigawa.chihiro@tokyoconsultinggroup.com<\/a><\/p>\n

<\/a> <\/span><\/p>\n

\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5f53\u8a72\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f0a\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Private Limited, Tokyo Consulting Firm Human Resources Private Limited\uff09\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u69d8\u2003\u3053\u3093\u306b\u3061\u306f \u30a4\u30f3\u30c9\u30e0\u30f3\u30d0\u30a4\u99d0\u5728\u54e1\u306e\u8c37\u5ddd\u3067\u3059\u3002\u4eca\u56de\u3082\u304a\u5ba2\u69d8\u304b\u3089\u5bc4\u305b\u3089\u308c\u305f\u3054\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002 Q: \u5f0a\u793e\u306f\u30de\u30cf\u30e9\u30b7\u30e5\u30c8\u30e9\u5ddeSEEPZ\u5730\u57df\u306b\u3042\u308b\u30ed\u30fc\u30ab\u30eb\u4f1a\u793eA\u793e\u306b\u30a4\u30f3\u30c9\u56fd\u5185\u3067\u306e\u8ca9\u58f2\u306b\u304b\u304b\u308b\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u3092\u652f\u6255\u3063\u3066 […]","protected":false},"author":1,"featured_media":4431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[20,24],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/08\/\u4f1a\u8a08.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycFi-rT","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1729"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/comments?post=1729"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1729\/revisions"}],"predecessor-version":[{"id":2101,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1729\/revisions\/2101"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media\/4431"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media?parent=1729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=1729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=1729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}