Surveying Indian market for foreign group co. is mixed supply of Research and Development services

In re Commissioner CGST Mumbai East (GST AAAR Maharashtra)

In reply to the quesitons raised by the Appellant before AAAR, The Appellate Authority for Advance Ruling  held as under:

1) Whether the service supplied by the Respondent under the Service Agreement dated 1 March 2013 constitute a supply of “Support Services” falling under HSN code 9985 or “Intermediary service” classifiable under HSN code 9961/9962?

The service supplied by the Respondent under the Service Agreement dated 1 March 2013 constitutes a mixed supply of services falling under the Heading “accounting services” having SAC 9982, and under the Heading “other professional, technical and business services” having the SAC 9983.

2) Whether the service supplied by the Respondent under the Marketing Services Agreement dated 1 December 2012 constitute a supply of “Support services” falling under HSN code 9985 or “Intermediary service” classifiable under HSN code 9961/9962?

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