https://www.taxtmi.com/caselaws?id=374499 The AAAR Karnataka upheld the AAR's classification of promotion and marketing services provided by the appellant for an overseas principal as intermediary services under Section 2(13) of the IGST Act. The appellant facilitated supply of products between the German principal and Indian customers without supplying goods on their own account. The after-sales support service was held not to constitute a composite supply with promotion services as they were not naturally bundled. The AAAR confirmed that the AAR lacked jurisdiction to determine place of supply and export classification under Section 97(2), upholding the original ruling entirely. en-us Wed, 09 Jan 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374499 The AAAR Karnataka upheld the AAR's classification of promotion and marketing services provided by the appellant for an overseas principal as intermediary services under Section 2(13) of the IGST Act. The appellant facilitated supply of products between the German principal and Indian customers without supplying goods on their own account. The after-sales support service was held not to constitute a composite supply with promotion services as they were not naturally bundled. The AAAR confirmed that the AAR lacked jurisdiction to determine place of supply and export classification under Section 97(2), upholding the original ruling entirely. Case-Laws GST Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374499