AAR: Pre-sales and Marketing services qualifies as ‘intermediary service’; Distinguishes GoDaddy India ruling

Karnataka AAR holds that the pre-sale and marketing services rendered by the applicant qualify as an ‘intermediary’ service as defined u/s 2(13) of the IGST Act; Distinguishes the ruling in case of GoDaddy India observing that services rendered by the applicant are different in nature as compared to GoDaddy India case in as much as the applicant acts as a facilitator to the entity located abroad, played the role of an interface between the customers in India and the princ...