https://www.taxtmi.com/forum/issue?id=113893 Intermediary services provided by an Indian supplier to a non resident without a permanent establishment raise a place of supply conflict: Section 13(2) points to the recipient's location (supporting export treatment), while Section 13(8)(b) fixes place of supply at the supplier's location for intermediary services. Practitioners disagree whether this produces intra state taxation (CGST+SGST) or inter state/IGST/export treatment subject to zero rating or refund. en-us Sat, 23 Jun 2018 12:35:58 +0530 Thu, 23 Jan 2025 15:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113893 Intermediary services provided by an Indian supplier to a non resident without a permanent establishment raise a place of supply conflict: Section 13(2) points to the recipient's location (supporting export treatment), while Section 13(8)(b) fixes place of supply at the supplier's location for intermediary services. Practitioners disagree whether this produces intra state taxation (CGST+SGST) or inter state/IGST/export treatment subject to zero rating or refund. Discussion-Forum GST Sat, 23 Jun 2018 12:35:58 +0530 https://www.taxtmi.com/forum/issue?id=113893