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of This trade circular clarifies the determination of place of supply and export benefits for advertising services provided by Indian advertising agencies to foreign clients. Key points: Advertising agencies providing comprehensive services from design to media procurement are not intermediaries under IGST Act, but principal service providers to foreign clients. The place of supply is the location of the foreign client recipient outside India, qualifying as export of services. However, if the agency merely facilitates media space procurement between foreign client and media owner, acting as intermediary, the place of supply is the agency's location in India u/s 13(8)(b) of IGST Act. The foreign client's representative in India or target audience cannot be considered recipients. Advertising services do not qualify as performance-based services u/s 13(3) of IGST Act.
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