<\/p>\n

\u7686\u3055\u307e\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30d0\u30f3\u30ac\u30ed\u30fc\u30eb\u652f\u5e97\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306e\u677e\u6ce2\u512a\u5927\u3067\u3059\u3002<\/p>\n

\u672c\u65e5\u3082\u3001\u5f15\u304d\u7d9a\u304dGST\u6cd5\u306b\u304a\u3051\u308b\u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u3092\u53d6\u308a\u6271\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u56de\u306f\u3001\u65e5\u7cfb\u4f01\u696d\u304c\u6ce8\u76ee\u3059\u3079\u304dGST\u6cd5\u306b\u304a\u3051\u308bIntermediary Service\u306b\u3064\u3044\u3066\u3001\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002
\n\u524d\u56de\u3082\u8aac\u660e\u3057\u305f\u3088\u3046\u306b\u3001\u5546\u793e\u3084\u30b5\u30fc\u30d3\u30b9\u696d\u3092\u55b6\u3080\u65e5\u7cfb\u4f01\u696d\u306f\u3001
\n\u30a4\u30f3\u30c9\u9867\u5ba2\u3078\u306e\u8ca9\u58f2\u652f\u63f4\u6d3b\u52d5\u3084\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u30b5\u30dd\u30fc\u30c8\u306e\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u3088\u308a\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u3092\u53d7\u9818\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3001\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3053\u306e\u5834\u5408\u3001\u524d\u56de\u8aac\u660e\u3057\u305f\u3088\u3046\u306aExport of service\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\u5fc5\u8981\u624b\u7d9a\u304d\u3092\u8e0f\u3081\u3070\u3001
\nGST\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u304c\u3001Intermediary Service\u3068\u3044\u3046\u5b9a\u7fa9\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001GST\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u524d\u56de\u3001Export of service\u306e\u8981\u4ef6\u3092\u8aac\u660e\u3044\u305f\u3057\u307e\u3057\u305f\u304c\u3001\u4eca\u56de\u306f\u3001Intermediary Service\u306e\u8981\u4ef6\u3092\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002
\nIGST Act Section2(13)\u306b\u304a\u3044\u3066\u3001\u201dIntermediary\u201d\u306e\u5b9a\u7fa9\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002
\n\u300c\u201cintermediary\u201d means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, 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.\u300d<\/p>\n

 <\/p>\n

\u4e0a\u8a18\u3088\u308a\u3001\u201cintermediary\u201d\u306f\u30012\u3064\u4ee5\u4e0a\u306e\u4e8b\u696d\u4f53\uff08\u500b\u4eba\/\u6cd5\u4eba\uff09\u306e\u9593\u3067\u3001\u7269\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3001\u3042\u308b\u3044\u306f\u305d\u306e\u4e21\u65b9\u3001\u3082\u3057\u304f\u306f\u6709\u4fa1\u8a3c\u5238\u306a\u3069\u306e\u4f9b\u7d66\u3092\u4fc3\u9032\u3001\u624b\u914d\u3092\u3059\u308b\u3082\u306e\u3092\u6307\u3059\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u4e0a\u8a18\u592a\u6587\u5b57\u90e8\u5206\u3001
\n\u7269\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u3001\u81ea\u3089\u306e\u30a2\u30ab\u30a6\u30f3\u30c8\uff08\u4f1a\u8a08\uff09\u3092\u901a\u3057\u3066\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001Intermediary service\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u70b9\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3064\u307e\u308a\u3001\u3042\u308b\u4e8b\u696d\u4f53A\u304c\u3001\u3042\u308b\u4e8b\u696d\u4f53B\u304b\u3089\u7269\u54c1\u3092\u8cfc\u5165\u3057\u3066\u5225\u306e\u4e8b\u696d\u4f53C\u3078\u8ca9\u58f2\u3057\u3066\u3044\u308b\u5834\u5408\u3001
\n\u7269\u54c1\u306f\u4e8b\u696d\u4f53A\u306b\u3088\u3063\u3066\u8cfc\u5165\u3055\u308c\u3066\u304a\u308a\u4f1a\u8a08\u4e0a\u4ed5\u5165\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8ca9\u58f2\u6642\u70b9\u3067\u306f\u7269\u54c1\u306f\u4e8b\u696d\u4f53A\u306b\u5c5e\u3057\u3066\u3044\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u4e8b\u696d\u4f53A\u304b\u3089\u4e8b\u696d\u4f53C \u3078\u306e\u7269\u54c1\u8ca9\u58f2\u306b\u3064\u3044\u3066\u3001\u4ef2\u4ecb\u6a5f\u80fd\u306f\u898b\u3089\u308c\u305a\u3001Intermediary Service\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4e00\u65b9\u3001\u3042\u308b\u7269\u54c1\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u3064\u3044\u3066\u3001\u8ca9\u58f2\u6642\u70b9\u3067\u4e8b\u696d\u4f53A\u306b\u5c5e\u3055\u306a\u3044\u3068\u3055\u308c\u308b\u5834\u5408\u3001
\n\u3064\u307e\u308a\u3001\u4e8b\u696d\u4f53B\u304c\u63d0\u4f9b\u3059\u308b\u7269\u54c1\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u3068\u4e8b\u696d\u4f53C\u3078\u63d0\u4f9b\u3055\u308c\u308b\u7269\u54c1\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u5024\u3084\u6027\u8cea\u304c\u540c\u3058\u5834\u5408\u3001
\n\u4e8b\u696d\u4f53A\u306f\u4ef2\u4ecb\u8005\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3066\u3044\u308b\u3068\u3057\u3066\u3001Intermediary Service\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u7c21\u5358\u306b\u7406\u89e3\u3057\u307e\u3059\u3068\u3001\u4e8b\u696d\u4f53A\u304c\u72ec\u7acb\u3057\u305f\u5f53\u4e8b\u8005\u3068\u3057\u3066\u4e8b\u696d\u3092\u3057\u3066\u304a\u308a\u30012\u3064\u306e\u7570\u306a\u308b\u4e8b\u696d\u4f53\u306e\u4ef2\u4ecb\u6a5f\u80fd\u3092\u63d0\u4f9b\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001Intermediary Service\u306b\u8a72\u5f53\u3057\u306a\u3044\u3060\u308d\u3046\u3068\u3044\u3046\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u3078\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u30b5\u30dd\u30fc\u30c8\u3084\u8ca9\u58f2\u652f\u63f4\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u304c\u3001
\nGST\u5f53\u5c40\u304b\u3089\u5f53\u8a72\u696d\u52d9\u306b\u3064\u3044\u3066\u6307\u6458\u3092\u53d7\u3051\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u3088\u3046\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u306b\u63d0\u4f9b\u3057\u3066\u3044\u308b\u65e5\u7cfb\u4f01\u696d\u306f\u3001\u81ea\u3089\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u5b9f\u614b\u3092\u898b\u76f4\u3059\u3068\u3068\u3082\u306b\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u3068\u306eservice Agreement\u3092\u898b\u76f4\u3059\u306a\u3069\u306e\u5bfe\u51e6\u304c
\n\u6c42\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u500b\u5225\u306e\u3054\u76f8\u8ac7\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u3044\u3064\u3067\u3082\u304a\u6c17\u517c\u306d\u306a\u304f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30d0\u30f3\u30ac\u30ed\u30fc\u30eb\u652f\u5e97\u30de\u30cd\u30fc\u30b8\u30e3\u30fc
\n\u677e\u6ce2\u3000\u512a\u5927\uff08\u307e\u3064\u306a\u307f\u3000\u3086\u3046\u3060\u3044\uff09<\/p>\n

<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

Tokyo Consulting Firm Private Limited
\nTokyo Consulting Firm Human Resources Private Limited
\nTEL: +91 73492 17057 \/ E-MAIL: Matsunami.yudai@tokyoconsultinggroup.com<\/p>\n

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