https://www.taxtmi.com/caselaws?id=387303 The AAR Karnataka ruled that the applicant provides intermediary services under SAC 998599 rather than marketing services to foreign affiliates. The authority determined the applicant facilitates supply of goods/services between parties without supplying on its own account, qualifying as an intermediary per GST definitions. However, the AAR declined to rule on whether these services qualify as zero-rated exports, stating that determining the place of supply falls outside its jurisdiction, making it impossible to conclude if the transaction constitutes export of services or inter-state supply. en-us Thu, 19 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387303 The AAR Karnataka ruled that the applicant provides intermediary services under SAC 998599 rather than marketing services to foreign affiliates. The authority determined the applicant facilitates supply of goods/services between parties without supplying on its own account, qualifying as an intermediary per GST definitions. However, the AAR declined to rule on whether these services qualify as zero-rated exports, stating that determining the place of supply falls outside its jurisdiction, making it impossible to conclude if the transaction constitutes export of services or inter-state supply. Case-Laws GST Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387303