Classification of Supply — The Applicant is engaged in the business of distribution of Ansys Software in India. As a distributor, Ansys India resells the “right/license to use” Ansys Software to customers in India. Towards this, Ansys India pays GST at the applicable rate. The Authority ruled out that the Marketing and Pre-sales Technical Support Services provided by the applicant will be classified as Intermediary services in terms of Section 2(13) of the Integrated Goods and Services Tax Act, 2017 and; the Post-Sales Technical Support Services provided by the applicant is classified as Information Technology Support Services falling under Service Code 998313. — Ansys Software Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 091 (AAR-Karnataka)