https://www.taxtmi.com/forum/issue?id=113166 Services providing flight supervision, airline representation and related travel/ground-handling assistance are treated as intermediary services under Section 2(13) of the IGST Act; the place of supply rule for intermediaries (Section 8(b) as cited) fixes the place of supply at the supplier's location. Since the supplier is in India, the place of supply is India and the transactions do not qualify as export of services despite receipt in convertible foreign exchange. en-us Fri, 08 Dec 2017 23:01:56 +0530 Thu, 23 Jan 2025 15:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113166 Services providing flight supervision, airline representation and related travel/ground-handling assistance are treated as intermediary services under Section 2(13) of the IGST Act; the place of supply rule for intermediaries (Section 8(b) as cited) fixes the place of supply at the supplier's location. Since the supplier is in India, the place of supply is India and the transactions do not qualify as export of services despite receipt in convertible foreign exchange. Discussion-Forum GST Fri, 08 Dec 2017 23:01:56 +0530 https://www.taxtmi.com/forum/issue?id=113166