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2022 (4) TMI 1343 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAClassification of services - Marketing Services agreed to be provided by the Applicant under Marketing Services Agreement - covered under supply of Support Services falling under HSN Code 9985 or as Intermediary Services classifiable under HSN Code 9961/9962? - HELD THAT:- Since the applicant acts as a conduit between GTRS and customers in India, it therefore appears that the applicant is acting as an intermediary in the subject case. The Applicant has not categorically mentioned whether they are arranging or facilitating supply of goods or services or both but has definitely stated that they connect GTRS with the customers and prospective customers in India. By connecting the customers/prospective customers with GTRS, the applicant is actually arranging or facilitating the supply of goods or services or both, between two or more persons - Since the applicant is satisfying all the conditions of an intermediary, there are no hesitation in holding that, the applicant is an intermediary. As per the provisions of Section 13 (8) of the IGST Act, 2017, it is found that the place of supply in subject case of the applicant as an intermediary would be the location of the supplier of services i.e. the location of the applicant which is located in the State of Maharashtra, India. As the place of supply of intermediary services to GTRS is location of applicant in India and consequently condition of export of services as per Section 2 (6) of IGST Act is not satisfied - question is answered in the negative.
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