AAR: Marketing and Pre-sales support for foreign parent qualifies as ‘intermediary’ services, post-technical support classifiable as ITSS

Karnataka AAR holds that the marketing and pre-sales technical support services provided by the applicant is classifiable as ‘intermediary services’ in terms of Section 2(13) of IGST Act, 2017; Observes that, applicant is performing all the necessary pre-sale co-ordination work so that the parent company can make the supply of the relevant software, remarks that as the applicant is facilitating the supply of goods or services or both and is not making supply on its own ac...