- Where applicant engaged in software development services for products developed by a U.S. based company, also provides pre-sale and marketing services for optical networking equipment developed by said company, seeks advance ruling on question as to whether activities carried out in India by them would qualify as an ‘Intermediary’, it has to be ruled that activities so carried out would fall in terms of the ‘Pre-sale and Marketing Services Agreement’ which qualifies applicant as an ‘Intermediary’ and consequently by subject to the levy of GST.
- Case Name : Appellate Authority for Advance Ruling, Karnatka vs
Infinera India (P.) Ltd., - https://urlzs.com/wCMhr
