https://www.taxtmi.com/caselaws?id=411159 AAR Gujarat declined to rule on classification of market survey and marketing services as intermediary services or principal-to-principal supply for GST purposes. The applicant provided market analysis and buyer lists to foreign vendors but failed to submit contracts or agreements defining service scope. Without examining relevant agreements, AAR found insufficient material to determine whether services qualified as zero-rated exports or normal-rated intermediary services, refusing to make ruling based on limited information submitted. en-us Fri, 30 Jul 2021 00:00:00 +0530 Fri, 28 Mar 2025 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411159 AAR Gujarat declined to rule on classification of market survey and marketing services as intermediary services or principal-to-principal supply for GST purposes. The applicant provided market analysis and buyer lists to foreign vendors but failed to submit contracts or agreements defining service scope. Without examining relevant agreements, AAR found insufficient material to determine whether services qualified as zero-rated exports or normal-rated intermediary services, refusing to make ruling based on limited information submitted. Case-Laws GST Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411159