GST on intermediary and installation services for foreign principals

In re Alfatek Services (GST AAR Kerala) In a ruling by the Kerala Authority for Advance Rulings (AAR), Alfatek Services, acting as an agent for foreign companies in the tire and rubber industry, sought clarity on GST applicability for services provided to its foreign principals. Alfatek promotes products in India and Sri Lanka, assisting with customer interactions, quotations, and installation. The AAR found that these activities qualify as “intermediary services” under the GST Act since Alfatek facilitates product supply without directly supplying goods. Intermediary services cond...