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    <title>Commission received from foreign buyers for services and procurement of goods do not fall under the definition of ‘intermediary services&#039;</title>
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    <description>Commission for procuring export orders and performing vendor selection, sample design and testing, quality monitoring and coordination until dispatch, provided on a principal-to-principal basis and remunerated with reference to Free on Board value, does not constitute an intermediary service and falls outside Business Auxiliary Service and Business Support Service definitions.</description>
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