Toshniwal Brothers (SR) Private Limited

Whether pure and mere promotion and marketing services will be “intermediary services” for the purposes of section 12 of the Integrated Goods and Services Tax Act, 2017 for determining the place of supply of such services?
If after sale support services are also provided under a composite contract, would it then be composite supply? What will be the principal supply for such contracts?
Whether the above contracts would qualify as exports if the client is overseas entity, in terms of clause (6) of section 2 of the Integrated Goods and Services Tax Act, 2017 and will be a zero-rated supply as provided in section 16 of IGST Act, 2017?

States/UT
Order No. & Date
23/2018, dt. 19.09.2018
Order date
19-09-18
Category
97(2)(a)
Year