M/s Translog Direct Private Limited

1. The Applicant would like to seek a ruling on whether the provision of specified services would qualify as “support services” under SAC 9985 of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017.

2. The Applicant would also like to seek a ruling on whether such support services would be considered as export of services based on the present facts and circumstances.