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 Integrate

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