AAAR : Upholds AAR, promotion/marketing for overseas client an 'intermediary service', after-sales not 'composite supply'

Karnataka AAAR upholds findings of AAR that service of promotion and marketing of products of overseas client is in nature of facilitating supply of products of overseas client, hence, constitutes an ‘intermediary service’ defined u/s 2(13) of IGST Act; Explains that a general understanding of the term ‘arranging’ or ‘facilitation’ would cover a very wide range of activities ranging from marketing or sales promotion of goods or services of client, locating prospec...