https://www.taxtmi.com/article/detailed?id=8080 Section 13(8)(b) of the IGST Act designates the place of supply for intermediary services as the location of the supplier; consequently, when an Indian intermediary supplies services to a recipient outside India the place of supply remains in India, disqualifying the transaction from export-of-services treatment. Administrative guidance labels such supplies intra-state where supplier location and place of supply coincide, while an alternate statutory reading invoking Sections 8(2) and 7(5)(c) supports treating them as inter-state. The article recommends amending place-of-supply rules to treat the recipient location as decisive so intermediaries can obtain export (zero-rated) status. en-us Mon, 23 Jul 2018 08:20:20 +0530 Mon, 23 Jul 2018 08:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8080 Section 13(8)(b) of the IGST Act designates the place of supply for intermediary services as the location of the supplier; consequently, when an Indian intermediary supplies services to a recipient outside India the place of supply remains in India, disqualifying the transaction from export-of-services treatment. Administrative guidance labels such supplies intra-state where supplier location and place of supply coincide, while an alternate statutory reading invoking Sections 8(2) and 7(5)(c) supports treating them as inter-state. The article recommends amending place-of-supply rules to treat the recipient location as decisive so intermediaries can obtain export (zero-rated) status. Articles Goods and Services Tax - GST Mon, 23 Jul 2018 08:20:20 +0530 https://www.taxtmi.com/article/detailed?id=8080