https://www.taxtmi.com/caselaws?id=368631 Karnataka AAR ruled that promotion and marketing services facilitating supply of goods between overseas supplier and customer constitute intermediary services, not pure marketing services, as the applicant negotiated prices and terms while acting as agent. The contract included pre-sales, marketing, sales, installation and warranty services with commission based on invoiced amounts. The Authority held after-sale services were independent supplies, not composite supply, as warranty services were contingent on successful material supply rather than marketing services. Each supply required separate valuation under Section 15 CGST Act. The Authority declined to rule on export qualification and zero-rated supply status, stating place of supply determination fell outside its jurisdiction. en-us Wed, 19 Sep 2018 00:00:00 +0530 Fri, 28 Mar 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368631 Karnataka AAR ruled that promotion and marketing services facilitating supply of goods between overseas supplier and customer constitute intermediary services, not pure marketing services, as the applicant negotiated prices and terms while acting as agent. The contract included pre-sales, marketing, sales, installation and warranty services with commission based on invoiced amounts. The Authority held after-sale services were independent supplies, not composite supply, as warranty services were contingent on successful material supply rather than marketing services. Each supply required separate valuation under Section 15 CGST Act. The Authority declined to rule on export qualification and zero-rated supply status, stating place of supply determination fell outside its jurisdiction. Case-Laws GST Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368631