https://www.taxtmi.com/caselaws?id=415035 The AAAR Karnataka held that the appellant's services to Airbus France constituted intermediary services under Section 2(13) of IGST Act, 2017, as they facilitated procurement of goods from India without supplying goods on their own account. The services were classified under Heading 998599 as "Other support services" rather than Heading 998399. Since the appellant's activities were performed in India, the place of supply was India under Section 13(8)(b) of IGST Act, disqualifying the services from export status and zero-rated supply benefits. en-us Tue, 09 Nov 2021 00:00:00 +0530 Fri, 28 Mar 2025 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415035 The AAAR Karnataka held that the appellant's services to Airbus France constituted intermediary services under Section 2(13) of IGST Act, 2017, as they facilitated procurement of goods from India without supplying goods on their own account. The services were classified under Heading 998599 as "Other support services" rather than Heading 998399. Since the appellant's activities were performed in India, the place of supply was India under Section 13(8)(b) of IGST Act, disqualifying the services from export status and zero-rated supply benefits. Case-Laws GST Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415035