Export — The applicant claims that only marketing consultancy service is being done by them in India on behalf of foreign company and their billing is directly done to foreign company in foreign currency and paid by inward remittance. More over it is argued that they are neither giving any service to Indian client nor having any agreement or payment to them. In light of the above the applicant approached the authority for advance ruling for the clarification whether his services can be clubbed under export of service.

Questions raised before the Authority:

Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not.

Held that— The applicant in the present case by providing marketing and consultancy services, facilitates the supply of goods i.e., fluid cracking catalysts and its additives from Grace Davison(Singapore) to it's clients in the Territory i.e, India. Besides, the condition that transaction not being done on his own account makes the applicant rightly fit into the definition of intermediary in the instant case.

In the instant case the intermediary services are provided to the recipient located outside India and the Inter-state provisions as contained under Section 7(5) (c) shall be applicable and hence IGST is payable under such transaction.—Dkv Enterprises Private Limited, In Re… [2020] 21 TAXLOK.COM 133 (AAR-AP)