Breif Issue :
- Whether Marketing & Pre-Sales Technical Support Services provided by the applicant will be classified as Intermediary services in terms of Section 2(13) of the Integrated Goods and Services Tax Act, 2017?
- Whether the Post- Sales Technical Support Services provided by the applicant would be classified as Information Technology Support Services falling under HSN Code 998313?
He would be covered under the defination of an "intermedairy" under the clause (13) of Section 2 of the Integrated Goods & Service Tax Act, 2017 as far as the supply of marketing and pre- sales technical support service are concered .The applicant is also of the same view thatit would be qualify as "Intermediary".
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