1. Whether Marketing Services agreed to be provided by the Applicant under Marketing Services Agreement agreed to enter into will constitute supply of ‘ Support Services’ falling under HSN Code 9985 or as ‘Intermediary Services’ classifiable under HSN Code 9961/9962?
2. Whether Marketing Services provided by the applicant is an export of services as defined under Section 2(6) of the Integrated Goods and Services Tax Act 2017?
States/UT
Order No. & Date
GST-ARA-101/2019-20/B-53 Mumbai Dated 27.04.2022
Order date
27-04-22
Category
97(2) (a) & (e)
Year