Maithani Enterprises ., In re
Date: May 6, 2026
Subject Matter
Sales and Marketing Consulting Services to Foreign Entity as Intermediary Services Taxable in India
Summary
The Appellate Authority for Advance Ruling dismissed the appeal, upholding the AAR's decision that the services provided by the appellant do not qualify as export of services . The services were classified as intermediary services , thereby taxable a…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA Order under Section 101 of Central Goods and Services Tax Act, 2017/Haryana Goods and Services Tax Act, 2017. The present appeal has been filed by M/s Maithani Enterprises, Gurugram, Haryana (hereinafter referred to as “the Appellant” under Section 100(1) of the Central Goods and Services Tax Act, 2017 and the Haryana Goods…