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of <h1>Clarification on IGST Act: Place of Supply Rules for Intermediary Services with Supplier or Recipient Abroad.</h1> The provisions related to intermediary services under the IGST Act, specifically addressing the place of supply for such services when either the supplier or recipient is located outside India. Intermediary services are defined as those where a broker or agent facilitates a supply between two parties without being involved in the main supply. The place of supply for intermediary services is the location of the supplier. The document also clarifies scenarios involving advertising services, data hosting, and stock broking, emphasizing that intermediary services do not include subcontracting or principal-to-principal transactions. Various examples illustrate these principles, and clarifications are provided for specific industry cases.
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