https://www.taxtmi.com/caselaws?id=373926 AAR Maharashtra ruled on classification of services provided by an applicant under two agreements. The Authority held that research services related to holding company functioning (corporate accounting, finance, personnel relations, R&D, quality assurance, intellectual property) classify under HSN code 99859 as support services. Market information services classify under HSN code 99837 as market research services. The services were deemed independent contractor arrangements, not intermediary services under HSN codes 9961/9962, as no principal-agent relationship existed and applicant had no authority to conclude contracts or negotiate orders. Services under Marketing Services Agreement qualified as export of services under Section 2(6) IGST Act 2017, meeting all required conditions including foreign recipient, convertible foreign exchange payment, and place of supply outside India. en-us Wed, 05 Sep 2018 00:00:00 +0530 Fri, 28 Mar 2025 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373926 AAR Maharashtra ruled on classification of services provided by an applicant under two agreements. The Authority held that research services related to holding company functioning (corporate accounting, finance, personnel relations, R&D, quality assurance, intellectual property) classify under HSN code 99859 as support services. Market information services classify under HSN code 99837 as market research services. The services were deemed independent contractor arrangements, not intermediary services under HSN codes 9961/9962, as no principal-agent relationship existed and applicant had no authority to conclude contracts or negotiate orders. Services under Marketing Services Agreement qualified as export of services under Section 2(6) IGST Act 2017, meeting all required conditions including foreign recipient, convertible foreign exchange payment, and place of supply outside India. Case-Laws GST Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373926