Intermediary Services in GST: Definitions, Exclusions & Important Judgments
Intermediary services under India’s Goods and Services Tax regime have created uncertainty for service providers, students, and practitioners alike. ...
![Airbnb Indias Marketing and Promotional Services to Airbnb Ireland Qualify as Export, Not Intermediary Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Airbnb.jpg "Airbnb Indias Marketing and Promotional Services to Airbnb Ireland Qualify as Export, Not Intermediary Services: CESTAT [Read Order]")
![GST: Intermediary Marketing Services provided can’t be classifiable as Export u/s 2(6), rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Intermediary-marketing-services-export-AAR-Taxscan.jpg "GST: Intermediary Marketing Services provided can’t be classifiable as Export u/s 2(6), rules AAR [Read Order]")
![18% GST Exigible on Services Provided by Airbus Group as it qualifies as Intermediary Services, affirms AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/b34647c8-64b4-454c-92c4-0ce5520b8412.jpg "18% GST Exigible on Services Provided by Airbus Group as it qualifies as Intermediary Services, affirms AAAR [Read Order]")
![GST: Engineering Design and Other Technical Advisory Services carried out in India constitute a supply as Intermediary Services, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Intermediary-services-AAR-Taxscan.jpg "GST: Engineering Design and Other Technical Advisory Services carried out in India constitute a supply as Intermediary Services, rules AAR [Read Order]")
Intermediary services provided to Bombardier Transportation India doesn’t amount to FTS, not taxable under India-Sweden DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that the intermediary services provided by Bombardier Transportation, Sweden to Bombardier Transportation India does not amount to Fees for...
![Intermediary services provided to Bombardier Transportation India doesn’t amount to FTS, not taxable under India-Sweden DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/Intermediary-services-Bombardier-Transportation-India-FTS-India-Sweden-DTAA-ITAT-Taxscan.jpg "Intermediary services provided to Bombardier Transportation India doesn’t amount to FTS, not taxable under India-Sweden DTAA: ITAT [Read Order]")
GST: Services for facilitating Supply of Products without Supply on own account is Intermediary Services, rules AAAR [Read Order]
The Appellate Authority of Advance Ruling (AAAR), Karnataka, while upholding the ruling of the Authority of Advance Ruling (AAR) ruled that services for facilitating the supply of products without a...
![GST: Services for facilitating Supply of Products without Supply on own account is Intermediary Services, rules AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/AAAR-Supply-Products-Intermediary-Services-Supply-own-account-Taxscan.jpg "GST: Services for facilitating Supply of Products without Supply on own account is Intermediary Services, rules AAAR [Read Order]")
Pre-Sales Marketing Services by Indian Subsidiary to Foreign Parent Company is Intermediary Services: AAAR [Read Order]
The Karnataka Appellant Authority for Advance Ruling (AAAR) ruled that Pre-sale and Marketing Services by Indian Subsidiary to Foreign Parent Company is Intermediary services. The Appellant is a 100%...
![Pre-Sales Marketing Services by Indian Subsidiary to Foreign Parent Company is Intermediary Services: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Intermediary-services-Pre-sales-Marketing-Services-Karnataka-AAAR-Taxscan.jpg "Pre-Sales Marketing Services by Indian Subsidiary to Foreign Parent Company is Intermediary Services: AAAR [Read Order]")
Marketing and Pre-sales Technical Support Services will be Classified as Intermediary Services: AAR [Read Order]
The Authority on Advance Rulings in Karnataka has ruled that the Marketing and Pre-sales Technical Support Services will be classified as Intermediary services under the Section 2(13) of the...
![Marketing and Pre-sales Technical Support Services will be Classified as Intermediary Services: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/Intermediary-Services-GST-AAR-Taxscan.jpg "Marketing and Pre-sales Technical Support Services will be Classified as Intermediary Services: AAR [Read Order]")