AAR : Promotion & marketing goods of overseas client an 'intermediary service', after-sales service not 'composite supply'

Karnataka AAR holds that provision of 'promotion and marketing services' in relation to scientific instruments used in research and development/quality control to overseas client,  is in the nature of facilitating the supply of goods which qualifies as 'intermediary service' as defined u/s 13(2) of IGST Act, 2017; Perusing copy of agency contract, expounds that commission payable to applicant is tied to amount of sales that applicant solicits, further finds tha...