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The IT Support services provided by the applicant are covered under the Service Code 998313 and The IT Managed services provided by the applicant are covered under the Service Code 998316.

Classification of Service — The applicant is engaged in providing IT Technical and Support Services and IT Managed Services to its group entities located outside India. According to it the services provided by the company to the entities situated outside India qualifies as ‘zero-rated supply’ under section 16 of the IGST Act, 2017. The applicant sought advance ruling in respect of correct SAC for the services mentioned in terms of Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017? The Authority ruled out that IT Support services provided by the applicant are covered under the Service Code 998313; whereas IT Managed services are covered under the Service Code 998316. — GDC Dimension Data Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 098 (AAR-Karnataka)