Pre-sales marketing service by Indian Subsidiary to foreign parent is intermediary services: AAAR

In re Infinera India Pvt. Ltd. (GST AAAR Karnataka) Although the Pre-sales and Marketing Agreement in this Appellant’s case does mention that they are independent contractors and are not to act as an agent of Infinera US in any manner, we find that the actual activity performed by the Appellant as outlined in the BAPA is one of facilitating the supply of goods by Infinera US to their customers in India. For the above reasons we are not inclined to give any weightage to the ruling given in the case of M/s Asahi Kasei India Pvt Ltd. In view of the foregoing discussions, we uphold the decis...