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Facilitating supply of goods between foreign entity & it's customers would be an intermediary service instead of zero rated supply.

Shanti Prime Publication Pvt. Ltd.

Classification of Supply — In the instant case, the appellant is not satisfied with ruling given as follows—

Services (facilitating supply of goods between the overseas client and customers of the overseas client) being provided by Appellant are not 'Zero Rated Supply' and will cover under the definition of 'Intermediary' as contained under IGST Act.

Held that— Appellant asserting that they are providing services to clients on own account, and therefore cannot be categorized as intermediary, it is observed that Appellant have misconstrued the definition of "intermediary" as provided in Section 2(13) of the IGST Act, 2017. It is seen that the services they are rendering are in relation to the goods in question which belong to either their overseas client or the client's supplier, as the case may be. we do not find any reason to interfere with the ruling passed by the AAR. — Vservglobal Private Limited, In Re… [2019] 09 TAXLOK.COM 082 (AAAR-Maharashtra)