Classification of the services provided by the intermediary classified under the Heading 9997
Export of service- On perusal of the appeal, the moot issue, before us, is as to whether the spectrum of services rendered by the Appellant to the Consultant Manager, located in the USA, would be construed as those of an intermediary as defined under section 2(13) of the CGST Act, 2017, or otherwise.
Held that- since the place of supply is beyond the ambit of the advance ruling, we cannot pass any ruling in relation to the issue of the export. Accordingly, the Advance Ruling Authority should also have refrained from passing the ruling in the issues of export raised by the Appellant in his application.
We, hereby, hold that the entire gamut of activities performed by the Appellant in terms of the subject agreement, are those of an intermediary, which would be classified under the heading 9997 bearing the description 9997. As regards the issue of export of the services provided by the Appellant, it is held that advance ruling in this issue cannot be passed as the same is beyond our jurisdiction.