Case of Maithani Enterprises, AAAR Haryana Ruling Dated 7th May 2026. AAAR upheld the advance ruling and held that services were performed and utilized in India and the appellant functioned as an intermediary. The services supplied by the appellant are taxable at 18% IGST, are not zero-rated services, do not qualify as export of services, and do not entitle the appellant to refund of Input Tax Credit. The appeal was dismissed.