{"id":6097,"date":"2026-06-01T15:17:00","date_gmt":"2026-06-01T15:17:00","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=6097"},"modified":"2026-06-01T15:17:02","modified_gmt":"2026-06-01T15:17:02","slug":"gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/","title":{"rendered":"GST, AAAR Haryana Ruling Dated 07\/05\/2026 – Denies Export Benefit as Services were held to be Intermediary Services\u00a0"},"content":{"rendered":"\n

Case of Maithani Enterprises,\u00a0\u00a0AAAR Haryana Ruling Dated 7th<\/sup>\u00a0May 2026.<\/em>\u00a0AAAR 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.\u00a0<\/p>\n\n\n\n

(Link: AAAR Haryana Ruling Dated 07\/05\/2026)<\/em><\/a><\/em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Maithani Enterprises,\u00a0\u00a0AAAR Haryana Ruling Dated 7th\u00a0May 2026.\u00a0AAAR upheld the advance ruling and held that services were performed and […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-6097","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST, AAAR Haryana Ruling Dated 07\/05\/2026 - Denies Export Benefit as Services were held to be Intermediary Services\u00a0 - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, AAAR Haryana Ruling Dated 07\/05\/2026 - Denies Export Benefit as Services were held to be Intermediary Services\u00a0 - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Maithani Enterprises,\u00a0\u00a0AAAR Haryana Ruling Dated 7th\u00a0May 2026.\u00a0AAAR upheld the advance ruling and held that services were performed and […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-01T15:17:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-01T15:17:02+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST, AAAR Haryana Ruling Dated 07\/05\/2026 – Denies Export Benefit as Services were held to be Intermediary Services\u00a0\",\"datePublished\":\"2026-06-01T15:17:00+00:00\",\"dateModified\":\"2026-06-01T15:17:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/\"},\"wordCount\":91,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"AAR Ruling\",\"GST\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/\",\"name\":\"GST, AAAR Haryana Ruling Dated 07\/05\/2026 - Denies Export Benefit as Services were held to be Intermediary Services\u00a0 - Bhatia Bhola & Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2026-06-01T15:17:00+00:00\",\"dateModified\":\"2026-06-01T15:17:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST, AAAR Haryana Ruling Dated 07\/05\/2026 – Denies Export Benefit as Services were held to be Intermediary Services\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST, AAAR Haryana Ruling Dated 07\/05\/2026 - Denies Export Benefit as Services were held to be Intermediary Services\u00a0 - Bhatia Bhola & Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/","og_locale":"en_US","og_type":"article","og_title":"GST, AAAR Haryana Ruling Dated 07\/05\/2026 - Denies Export Benefit as Services were held to be Intermediary Services\u00a0 - Bhatia Bhola & Associates LLP","og_description":"Case of Maithani Enterprises,\u00a0\u00a0AAAR Haryana Ruling Dated 7th\u00a0May 2026.\u00a0AAAR upheld the advance ruling and held that services were performed and […]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/","og_site_name":"Bhatia Bhola & Associates LLP","article_published_time":"2026-06-01T15:17:00+00:00","article_modified_time":"2026-06-01T15:17:02+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST, AAAR Haryana Ruling Dated 07\/05\/2026 – Denies Export Benefit as Services were held to be Intermediary Services\u00a0","datePublished":"2026-06-01T15:17:00+00:00","dateModified":"2026-06-01T15:17:02+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/"},"wordCount":91,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["AAR Ruling","GST"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/","name":"GST, AAAR Haryana Ruling Dated 07\/05\/2026 - Denies Export Benefit as Services were held to be Intermediary Services\u00a0 - Bhatia Bhola & Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2026-06-01T15:17:00+00:00","dateModified":"2026-06-01T15:17:02+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-haryana-ruling-dated-07-05-2026-denies-export-benefit-as-services-were-held-to-be-intermediary-services\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST, AAAR Haryana Ruling Dated 07\/05\/2026 – Denies Export Benefit as Services were held to be Intermediary Services\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/6097","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=6097"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/6097\/revisions"}],"predecessor-version":[{"id":6098,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/6097\/revisions\/6098"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=6097"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=6097"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=6097"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}