https://www.taxtmi.com/caselaws?id=409421 The AAR, Karnataka classified the applicant's support services to Airbus SAS as intermediary services under SAC 998599 rather than business support services under heading 9983. The authority determined that despite the applicant's claim of principal-to-principal relationship, their activities constituted facilitating supply of goods between vendors and Airbus Invest SAS, France, meeting the definition of intermediary under Section 2(13) of IGST Act, 2017. The services were held not to qualify as zero-rated export of services under Section 6(2) of IGST Act, 2017, and consequently attracted GST at 18% rate. en-us Thu, 01 Jul 2021 00:00:00 +0530 Fri, 28 Mar 2025 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409421 The AAR, Karnataka classified the applicant's support services to Airbus SAS as intermediary services under SAC 998599 rather than business support services under heading 9983. The authority determined that despite the applicant's claim of principal-to-principal relationship, their activities constituted facilitating supply of goods between vendors and Airbus Invest SAS, France, meeting the definition of intermediary under Section 2(13) of IGST Act, 2017. The services were held not to qualify as zero-rated export of services under Section 6(2) of IGST Act, 2017, and consequently attracted GST at 18% rate. Case-Laws GST Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409421