AAAR : Upholds 18% GST on ‘sourcing support’ to foreign parent, but classification as ‘export’ outside jurisdiction

AAAR upholds decision of AAR which ruled on taxability of various services provided by applicant to its associate concern in Hong Kong as a sub-contractor; AAR concluded that that support services provided by applicant such as market research, purchase of goods and trademark protection, identification of suppliers and negotiation therewith, inspection and quality control, and logistics, is taxable at 18% under SAC 998371; Further, AAR held that quality checks conduc...