GST AAAR Denies Export Benefit as Services Were Held to Be Intermediary Services

In re Maithani Enterprises (GST AAAR Haryana) What is the applicable GST tax rate in this case, and are the services provided by the applicant considered zero-rated services? b. Do the services provided by the applicant qualify as an export of services, and is the applicant entitled to a refund of Input Tax Credit (ITC) used for providing these services? The Haryana Appellate Authority for Advance Ruling (AAAR) dismissed the appeal filed by M/s Maithani Enterprises and upheld the Advance Ruling Authority’s decision that the services provided by the appellant to a Malaysian company, M/s Meteo...