Export of services — The Applicants are engaged in the manufacture/ trading of seating, office systems, tables and other similar products and also provides marketing support services, installation services and customs clearance services for its group companies. The Applicants entered into a Service in order to render support services in relation to data analysis, preparation of reports and other agreed service. The Applicant sought Advance Ruling on some question questions in respect of services provided under the said service Agreement. However, the applicant withdrew the application as the CBIC circular No.107/26/2019-GST dated 18.07.2019 provided clarity to the ambiguity for which they had sought the Advance Ruling. — Haworth India Private Limited, In Re… [2019] 15 TAXLOK.COM 108 (AAR-Tamil Nadu)