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Back-end support services is classifiable under SAC 998599.

Classification of Service — The Applicant is engaged in the business of providing back-end support services to its various clients and entered into a the agreement with Juniper Networks Inc., an entity located in the USA which lays down terms of various services to be provided by the applicant. The applicant, in terms of the agreement, raises a monthly invoice for the various services provided to juniper Inc. The entire consideration against the said invoice is received by the applicant in convertible foreign exchange. The Applicant sought Advance Ruling on the question that Whether the back-end support services provided by the applicant to the Juniper Inc. under the agreement would be classified as ‘Support Services’ under the Tariff Heading 9985? The Authority ruled out that the back-end support services provided by the applicant to the Juniper Inc under the agreement are classifiable as ”Support Services“ under the Tariff Heading 9985 of Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 and more specifically under the Service Code 998599. — Fulcrum Info Services LIP., In Re… [2019] 16 TAXLOK.COM 105 (AAR-Karnataka)

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