INTERMEDIARY SERVICES OR EXPORT SERVICES

[HELEN JUDE]

AN Individual who is from India supplies services out side India pertaining to market research and consulting services: search available jet aircrafts for sale and selection of aicraft, checking its cost, performance, operations, and shortlist the aircraft with all its details. He is not an agent or broker. and only two persons are involved in this transaction, the place of supply of services is outside India, Payment is in terms of foreign exchange. can it come under the purview of Intermediary or export services. any decisions regarding this

AI Summary

Export of Service: market research from India qualifies as export, not intermediary, when IGST conditions are satisfied.
A market research and consulting supply by an Indian provider to a foreign recipient, paid in convertible foreign exchange, is not an intermediary service because only two parties are involved; an intermediary requires arranging a main supply between at least three distinct persons. The supply meets the operative criteria for export of service-supplier in India, place of supply outside India, recipient outside India, and payment in foreign exchange-thereby qualifying as export under the IGST conditions.