Applicant is an intermediary if acts as a conduit between a Company & its customers

In re Gulf Turbo Solutions LLP (GST AAR Maharashtra) The AAR, Maharashtra in the matter of Gulf Turbo Solutions LLP [Advance Ruling No. GST- ARA- 101/2019-20/B-53 dated April 27, 2022] has held that assessee providing marketing services to a foreign company and acting as a conduit between a foreign company and its Indian customers to be considered as intermediary. Further held that, such marketing services provided cannot be classifiable as export under Section 2(6) of the Integrated Goods and Services Tax Act, 2017 (IGST Act). Facts: Gulf Turbo Solutions LLP (“the Applicant”) is engaged i...