In re Mayank Jain (GST AAR Maharashtra)
Question 1) Whether the Marketing services to he supplied by the Applicant under the Foreign Immigration Advisor to the Consultant Manager constitutes a supply of Support services classified under SAC 99S5 or Intermediary service classifiable under SAC 9961 /9962 or any other heading?
Answer :- The services to be supplied by the Applicant under the Foreign Immigration Advisor to the Consultant Manager constitutes a supply of “Intermediary services” classified under SAC 99S5.
Question 2) Whether the Hand-holding services to be supplied by the Applicant under the Foreign Immigration Advisor Agreement constitute a supply of “Support services” falling under SAC 9985 or “Intermediary service” classifiable under SAC 9961 / 9962 or any other heading?
Answer:- In view of the discussions made above, the Hand-holding services to be supplied by the Applicant under the Foreign Immigration Advisor to the Consultant Manager constitutes a supply of “intermediary services”.
Question 3) Whether the Marketing services to be provided by the Applicant will be an export of services as defined under Section 2(6) of the Integrated Goods and Services Tax Act 2017?
Answer:- Answered in the negative, in view of the discussions made above.
Question 4) Whether the Hand-holding services to be provided by the Applicant will be an export of services as defined under Section 2(6) of the Integrated Goods and Services Tax Act 2017?
