POS - Services in relation to Intermediary services (Where either the supplier or the recipient is located outside India) [ Section 13(8)(b) of IGST Act ]

Place of supply for intermediary services: supplier location governs tax when either party is outside the country.

Place of supply for intermediary services under Section 13(8)(b) of the IGST Act is the location of the supplier when either supplier or recipient is outside India; intermediary treatment requires facilitation of a main supply between two other parties, distinct ancillary supply, and absence of principal-to-principal provision, while subcontracting or provision of the main service on one's own account excludes intermediary status.