Export or intra-state supply of services- AAR cannot decide

In re Panbase Resources Private Limited (GST AAR Maharashtra) Issue- Whether the “Commission” received by the Applicant in the convertible foreign exchange for rendering services as an “Intermediary” from overseas clients, on account of- a. Trade in goods between an exporter abroad receiving such services and an Indian importer of goods, is an “export of services” falling under Section 2(6) & outside the purview of Section 13(8) (b), attracting zero-rated tax under Section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017? b. If the answer to...