Gulf Turbo Solutions LLP ., In re

Date: April 27, 2022

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rajiv Magoo, T R Ramnani
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Subject Matter

Marketing Services provided to overseas client are in the nature of 'intermediary services'. Do not qualify as export.

Place Of SupplyIntermediary

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…

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…

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