Asahi Kasei India Private Limited

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?

2. Whether the service supplied by the Applicant 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?

3. Whether the services provided by the Applicant is an export of services as defined under Sec. 2(6) of the Integrated Goods and Services Tax Act 2017?