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of <h1>Indian advertising agencies providing services to foreign clients qualify for GST export benefits when not acting as intermediaries</h1> The circular clarifies GST treatment for advertising services provided by Indian companies to foreign clients. When Indian advertising agencies provide comprehensive advertising services to foreign entities under principal-to-principal agreements, they are not considered intermediaries. The recipient is the foreign client who pays consideration, not Indian representatives or target audiences. These services don't qualify as performance-based services requiring physical presence. Therefore, place of supply is determined by the foreign client's location outside India, making such services eligible for export benefits under GST law, provided statutory conditions are met.
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