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The activities carried out in India by the applicant so far as those activities mentioned in the “Pre-sale and Marketing Services Agreement” would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 and consequently be subject to the levy of GST.

Levy of GST — The Applicant is predominantly engaged in software development services also provides pre-sale marketing services for the optical networking equipment developed by Infinera Corporation, USA. The Applicant sought advance ruling on the question ”Whether the activities carried out in India by the applicant would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 and consequently be subject to the levy of GST?.“ The Authority Ruled that the activities carried out in India by the applicant so far as those activities mentioned in the ”Pre-sale and Marketing Services Agreement“ would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 and consequently be subject to the levy of GST. — Infinera India Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 088 (AAR-Karnataka)