Classification of service— In the instant case, the applicant, seeking an advance ruling in respect of the following questions.

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' foiling 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?

The Applicant, M/s Gulf turbo solutions llp has submitted that they are agreeing to provide Marketing Services to M/s Gulf Turbo Repairs and Services FZC (GTRS) as per the Marketing Services Agreement agreed to be entered into between both the parties once advance ruling is received from the Advance Ruling Authority. Thus, it is clear that presently there is no agreement between the applicant and GTRS.

Held that— Since the applicant is satisfying all the conditions of an intermediary, we have no hesitation in holding that, the applicant is an intermediary. As per the provisions of Section 13 (8) of the IGST Act, 2017, we find that the place of supply in subject case of the applicant as an intermediary would be the location of the supplier of services i.e. the location of the applicant which is located in the State of Maharashtra, India.

As the place of supply of intermediary services to GTRS is location of applicant in India and consequently condition (iii) of export of services as per section 2(6) of IGST Act is not satisfied. Therefore, the Question No. 2 asked by the applicant is to be answered in the negative.