Selling, marketing & distribution Service to foreign Company are ‘intermediary’ Services

In re Rajendran Santhosh (GST AAR Karnataka) The applicant is required to make presentation of products of the company to the prospective clients of the company. The applicant reports to the Sales Manager of the company. Further, it is submitted that the applicant does not conclude any contract but only facilitates the conclusion of contracts of supply for which the applicant is reviewed by the Company. There is a fixed remuneration paid on a monthly basis for the services provided. Clause (13) of Section 2 of the Integrated Goods and Services Tax Act, 2017 defines an “intermediary”...