Gulf Turbo Solutions LLP ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- April 27, 2022
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
Marketing Services provided to overseas client are in the nature of 'intermediary services'. Do not qualify as export.
Summary
Question 1: – Whether Marketing Services agreed to be provided by the Applicant under Marketing Services Agreement agreed to enter into will constitute supply of ‘Support Services’ falling under HSN Code 9985 or as ‘Intermedia…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. GULF TURBO SOLUTIONS LLP , the applicant, seeking an advance ruling in respect of the following questions. 1. Whether Marketing Services agreed to be pr…