Mayank Jain

The Appellate Authority for Advance Ruling, hereby, hold that the entire gamut of activities performed by the Appellant in terms of the subject agreement, are those of an intermediary, which would be classified under the heading 9997 bearing the description 9997. As regards the issue of export of the services provided by the Appellant, it is held that advance ruling in this issue cannot be passed as the same is beyond our jurisdiction.