https://www.taxtmi.com/article/detailed?id=8346 Intermediary services supplied by a provider in India to a recipient outside India cannot be treated as inter-state supply under section 7(5)(c) because that residual entry presupposes supply in the taxable territory to a recipient in India; constitutional allocation of taxing powers (Articles 246A, 269A, 286) and the absence of a deeming fiction for exports support that reading. Treating such supplies as inter state would deprive States of concurrent power to levy SGST when place of supply is the State of the supplier and would be constitutionally objectionable; if not intra state under section 8(2) and not within section 7(5)(c), the transaction would fall outside GST levy. en-us Tue, 29 Jan 2019 07:37:23 +0530 Tue, 29 Jan 2019 07:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8346 Intermediary services supplied by a provider in India to a recipient outside India cannot be treated as inter-state supply under section 7(5)(c) because that residual entry presupposes supply in the taxable territory to a recipient in India; constitutional allocation of taxing powers (Articles 246A, 269A, 286) and the absence of a deeming fiction for exports support that reading. Treating such supplies as inter state would deprive States of concurrent power to levy SGST when place of supply is the State of the supplier and would be constitutionally objectionable; if not intra state under section 8(2) and not within section 7(5)(c), the transaction would fall outside GST levy. Articles Goods and Services Tax - GST Tue, 29 Jan 2019 07:37:23 +0530 https://www.taxtmi.com/article/detailed?id=8346