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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Place of supply for intermediary services now determined by recipient location under Clause 141 amendment to the IGST Act</h1> Clause 141 removes clause (b) of sub-section (8) of section 13 of the Integrated Goods and Services Tax Act, causing intermediary services to be governed by sub-section (2) of section 13; consequently the place of supply for intermediary services will be the location of the recipient. The amendment clarifies the rule for determining cross-border and domestic intermediary service supplies by aligning their place-of-supply treatment with the recipient location test in sub-section (2).
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