Court :
AAR, Maharashtra
Brief :
The AAR, Maharashtra in the matter of Gulf Turbo Solutions LLP [Advance Ruling No. GST- ARA- 101/2019-20/B-53 dated April 27, 2022]has held that assessee providing marketing services to a foreign company and acting as a conduit between a foreign company and its Indian customers to be considered as intermediary. Further held that, such marketing services provided cannot be classifiable as export under Section 2(6) of the Integrated Goods and Services Tax Act, 2017 ("the IGST Act").
Citation :
Advance Ruling No. GST- ARA- 101/2019-20/B-53 dated April 27, 2022
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