Integrated Goods and Services Tax change: intermediary services' place of supply now follows recipient location rule.

Clause 141 removes clause (b) of sub section (8) of section 13 of the Integrated Goods and Services Tax Act, 2017, thereby directing that the place of supply for intermediary services is to be determined under the general rule in sub section (2) of section 13, i.e., the location of the recipient of the services.

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