Classification of the service - Intermediary Service - activities carried out by the Appellant in India...

Classification of the service - Intermediary Service - activities carried out by the Appellant in India would constitute a supply of “Other Support Services” - The Appellant is not supplying such goods on his own account and hence, the Appellant does not fall within the ambit of the exclusion contained in the definition of ‘intermediary’. Therefore, the Appellant is clearly playing the role of intermediary for Airbus France, as envisaged under Section 2(13) of the IGST Act, 2017 and we uphold the findings of the lower Authority in this regard. - AAAR .....

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