Surveying Indian market for foreign group co. is Market Research not Support Service

In re Asahi Kasei India Private Limited (GST AAR Maharashtra) Question:- 1. Whether the service supplied by the Applicant under the Service Agreement dated 1 March 2013 constitute a supply of ‘Support services’ falling under HSN code 9985 ‘Intermediary service’ classifiable under HSN code 9961 /9962? Answer (i) The services provided by the applicant in the nature of Research on the matter related to functioning of the holding of company such as – corporate accounting, corporate finance, corporate personnel and labour relations, corporate research and development,...