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of <h1>Assam Tax Office Clarifies GST Rules for Indian Advertising Services to Foreign Clients; Defines Intermediary Status and Place of Supply.</h1> The circular from the Assam State Tax Office clarifies the treatment of advertising services provided by Indian companies to foreign clients under GST laws. It addresses whether these companies are intermediaries, determining the place of supply, and identifying the recipient of services. The circular concludes that Indian advertising companies are not intermediaries when they provide comprehensive advertising services directly to foreign clients. Hence, the place of supply is the location of the foreign client, qualifying these services as exports. However, if the Indian company merely facilitates media space procurement, it acts as an intermediary, and the place of supply is India.
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