Classification of Service — The Applicant is an individual stated to be an employee of an overseas company engaged in business of manufacturing and selling various categories of distribution transformer components and accessories and is not registered under the Goods and Services Act, 2017. The Applicant had been hired by the H-J Family of Companies (company) as an Independent Regional Sales Manager for the Middle East and Indian Market. The applicant sought advance ruling in respect of classification of services rendered by the applicant to the company. The Authority ruled out that the services provided by the applicant to M/s H-J Family of Companies would result in the supply of services within the meaning of that term and classifiable under HSN 998311. — Rajendran Santhosh, In Re… [2019] 16 TAXLOK.COM 108 (AAR-Karnataka)