I am taking back my earlier opinion because as per recent order under Maharashtra Goods and Services Tax Act, 2017 your case not fall under export of services thus no refund application can made, but GST rate is 18% and IGST is applicable.
for your ready reference summery and details of order as follow :
Order(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
For reasons as discussed in the body of the order, the questions are answered thus –
Question :- (i) Whether the “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an “Intermediary” between an exporter abroad receiving such services and an Indian importer of an Equipment, is an “export of service” falling under section 2(6) & outside the purview of section 13 (8) (b), attracting zero-rated tax under section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017?
Answer :- Answered in the negative.
Question :- (ii) If the answer to the Q. (i) is in the negative, whether the impugned supply of service forming an integral part of the cross-border sale/purchase of goods, will be treated as an “intra-state supply” under section 8 (1) of the IGST Act read with section 2(65) of the MGST Act attracting CGST/MGST ? And, if so at what Rate?
Answer: The said supply will be treated as Inter-State Supply and not Intra State Supply and IGST will be levied @ 18%.
Case Name : In re Mrs. Vishakhar Prashant Bhave - Micro Instruments (GST AAR Maharashtra)
Appeal Number : GST-ARA-23/2018-19/B-87
Date of Judgement/Order : 10/08/2018