Services by way of facilitating sales of goods for various overseas suppliers is not export of services being intermediary services: AAR WB

All conditions necessary to be an intermediary as defined in section 2(13) of IGST Act are satisfied and  since condition of place of supply being outside India is not satisfied, services of applicant by way of arranging sales of goods shall not be considered as ‘export of service’ as defined under clause (6) of section 2 of the IGST Act, 2017

Source: taxmann.com