Marketing services provided in respect of goods made physically available by recipient of services- Export of service?

In re MEK Peripherals India Private Limited (GST AAAR Maharashtra)

In response to the third question as to whether the supply would fulfill the condition of export of service. To which MAAR held that the transaction between IIUL and the appellant doesn’t fulfill the condition of export of service as per the provisions of Section 2(6) of IGST Act. The MAAR held that the place of supply of service in the present case is outside India, hence, doesn’t fulfill the condition of clause (iii) of Section 2(6) of Please become a Premium member. If you are already a Premium member, login here to access the full content.