Activities to be done before making decision:
1. Transaction has to be clearly understood. Firstly is it goods or services?
2. Secondly, when supplying to the end customer, is the transaction taking place of a principal - to - principal basis?
3. Give at X price means? Import of goods with payment of money X to german entity? Title/possession to be verified.
4. Agreement with German company to be reviewed
Intermediary services is under the scanner based on contradicting rulings. Recent HC ruling in favour of assessee - https://taxguru.in/goods-and-service-tax/gst-validity-section-138b-intermediary-service-hc-judges-differs.H T M L