TaxTMI 
TaxTMI 
Mr. India provides intermediary service to non resident company. As per section 13 of the IGST Act, 2017 states that PoS is place of provider of service, which destine it as Intra state. However, section 7(5)(c) of the IGST Act, 2017 colour the transaction as Inter state. Kindly clarify, whether it is Intra or inter.
Inter Vs. Intra
23 Jun 2018 
8 Replies 
2280 Views Asked by
Place of supply for intermediary services: supplier location vs recipient location determines intra state tax or IGST/export treatment.
Intermediary services provided by an Indian supplier to a non resident without a permanent establishment raise a place of supply conflict: Section 13(2) points to the recipient's location (supporting export treatment), while Section 13(8)(b) fixes place of supply at the supplier's location for intermediary services. Practitioners disagree whether this produces intra state taxation (CGST+SGST) or inter state/IGST/export treatment subject to zero rating or refund. (AI Summary)
Intermediary services provided by an Indian supplier to a non resident without a permanent establishment raise a place of supply conflict: Section 13(2) points to the recipient's location (supporting export treatment), while Section 13(8)(b) fixes place of supply at the supplier's location for intermediary services. Practitioners disagree whether this produces intra state taxation (CGST+SGST) or inter state/IGST/export treatment subject to zero rating or refund. (AI Summary)