Case Law Details
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 decision of the AAR that the pre-sale and marketing service provided by the Appellant of the products of the overseas client — Infinera US, is in the nature of facilitating the supply of the products of the overseas client and is appropriately classified as an ‘intermediary service’ as defined under Section 2(13) of the IGST Act.
Read AAR Ruling-Pre-sales marketing services by Indian Subsidiary to foreign parent are intermediary services
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING KERANATAKA
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