AAR: Documentation along with other services for foreign entity not classifiable as "intermediary services"

Oct 17,2019

Karnataka AAR holds that back-end services provided by the applicant to overseas entity under the agreement is classifiable as “Support Services” under Tariff Heading 9985 of Notification No. 11/2017- Central Tax (Rate) and more specifically under the SAC 998599; Clarifies that the services in question are not ‘intermediary services’ as the applicant is engaged in providing the services themselves and no third person is involved; Denies classification under SAC 998594...


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