https://www.taxtmi.com/caselaws?id=383409 AAR Maharashtra ruled that marketing services provided by the applicant under Foreign Immigration Advisor Agreement constitute intermediary services under SAC 9961/9962, not support services under SAC 9985. The applicant acts as an agent for USA-based Consultant Managers in FB-5 programs, providing intermediary services rather than independent marketing services. The services do not qualify as export of services under Section 2(6) of IGST Act 2017, as place of supply falls within India under Section 13(8b). Similarly, handholding services were classified as intermediary services, not support services, and also do not constitute export of services. en-us Sat, 01 Jun 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383409 AAR Maharashtra ruled that marketing services provided by the applicant under Foreign Immigration Advisor Agreement constitute intermediary services under SAC 9961/9962, not support services under SAC 9985. The applicant acts as an agent for USA-based Consultant Managers in FB-5 programs, providing intermediary services rather than independent marketing services. The services do not qualify as export of services under Section 2(6) of IGST Act 2017, as place of supply falls within India under Section 13(8b). Similarly, handholding services were classified as intermediary services, not support services, and also do not constitute export of services. Case-Laws GST Sat, 01 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383409