AAR : Marketing and distribution services to overseas parent not 'export', liable to GST

Maharashtra AAR holds that marketing, promotion and distribution services provided by the Applicant to Overseas Client is liable to GST, rejects Applicant's claim that such services would qualify as export of services u/s. 2(6) of IGST Act; Noting that Applicant scouts for potential subscribers for CRS Software belonging to foreign parent company, AAR holds that the applicant qualifies as “Intermediary” and does not provide services on their own account, but for overseas ...