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Business services of intermediaries are covered under SAC 998599.

Taxability under GST — The applicant is a subsidiary of McAfee (Singapore) Pte. Ltd, which is inter alia engaged in the sale of security software products and services. In relation to the business of McAfee (Singapore) Pte Ltd (‘McAfee Singapore”) the applicant has entered into Marketing Services Agreement to provide marketing support services. The Applicant sought Advance ruling on the question whether the marketing service provided by the application is taxable under the GST provisions and if yes, what is the SAC and the applicable rate of tax? The Authority ruled out that the services supplied by the applicant to McAfee Singapore are covered under the SAC 998599. — Mcafee Software (India) Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 107 (AAR-Karnataka)