AAR: Support services w.r.t. selling, marketing of foreign entity’s product qualifies ‘intermediary’ services

Karnataka AAR holds that the marketing services provided by applicant to foreign affiliates qualify as intermediary services classifiable under SAC 998599 and are covered under Entry No. 23(ii) of Notification No. 11/2017-Central Tax (Rate) attracting 9% CGST; Finds that the agreement is termed as “Marketing Services Agreement” and the applicant has undertaken the role of service provider to MacAfee Singapore who is in the business of manufacturing and selling hardware an...