https://www.taxtmi.com/caselaws?id=372237 The Authority for Advance Ruling (AAR) determined that the marketing, promotion, and distribution services provided by the applicant to Sabre APAC do not qualify as export of services under the GST Act. The AAR found that the applicant's role as a broker/agent facilitating the sale of CRS Software constituted intermediary services, with the place of supply being in India. Consequently, the services were deemed taxable under the GST Act, and the applicant's contention that they were not intermediaries was rejected. en-us Thu, 26 Jul 2018 00:00:00 +0530 Fri, 28 Mar 2025 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372237 The Authority for Advance Ruling (AAR) determined that the marketing, promotion, and distribution services provided by the applicant to Sabre APAC do not qualify as export of services under the GST Act. The AAR found that the applicant's role as a broker/agent facilitating the sale of CRS Software constituted intermediary services, with the place of supply being in India. Consequently, the services were deemed taxable under the GST Act, and the applicant's contention that they were not intermediaries was rejected. Case-Laws GST Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372237