Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>GST Circular: Indian Advertising Services to Foreign Clients Clarified-Principal vs. Intermediary Roles Impact Export Benefits.</h1> The circular clarifies the GST implications for advertising services provided by Indian companies to foreign clients. It states that when Indian advertising agencies enter into comprehensive agreements with foreign clients, they are not considered intermediaries under the IGST Act, as they provide services on a principal-to-principal basis. Consequently, the place of supply is the location of the foreign client, allowing these services to be considered exports. However, if an Indian agency merely facilitates media space acquisition for a foreign client, it acts as an intermediary, and the place of supply is the location of the agency. This distinction affects the eligibility for export benefits.