TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clarification on 'Recipient' in CGST Act 2017: Foreign Client's Rep in India as Service Recipient?</h1> The term 'Recipient' under section 2(93) of the CGST Act, 2017, refers to the person liable to pay for the supply of goods or services, or who receives the goods or services when no payment is involved. This includes agents acting on behalf of the recipient. A clarification under Circular No. 230/24/2024-GST addresses whether a foreign client's representative in India or the target audience of an advertisement can be considered the 'recipient' of services supplied by an advertising company under this section.
TaxTMI 
TaxTMI 
