https://www.taxtmi.com/caselaws?id=421677 The AAR-Maharashtra classified marketing services under a Marketing Services Agreement as intermediary services under HSN Code 9961/9962 rather than support services under HSN Code 9985. The applicant acted as a conduit connecting GTRS with Indian customers, thereby arranging or facilitating supply between parties, satisfying intermediary conditions. The place of supply was determined as the applicant's Maharashtra location per Section 13(8) IGST Act 2017, making export of services conditions under Section 2(6) unsatisfied. en-us Wed, 27 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421677 The AAR-Maharashtra classified marketing services under a Marketing Services Agreement as intermediary services under HSN Code 9961/9962 rather than support services under HSN Code 9985. The applicant acted as a conduit connecting GTRS with Indian customers, thereby arranging or facilitating supply between parties, satisfying intermediary conditions. The place of supply was determined as the applicant's Maharashtra location per Section 13(8) IGST Act 2017, making export of services conditions under Section 2(6) unsatisfied. Case-Laws GST Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421677