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of <h1>GST Circular: Indian Ad Services to Foreign Clients Not Intermediary, Qualifies as Export If Paid in Foreign Exchange.</h1> The circular clarifies the GST implications for advertising services provided by Indian companies to foreign clients. It states that when an Indian advertising agency provides comprehensive services to a foreign client and receives payment in foreign exchange, it does not act as an 'intermediary' under the IGST Act. Therefore, the place of supply is the location of the foreign client, qualifying the service as an export. However, if the agency merely facilitates media space acquisition as an agent, it is considered an 'intermediary,' and the place of supply is the location of the agency in India.
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