https://www.taxtmi.com/article/detailed?id=8400 Intermediary services that merely arrange or facilitate supplies without providing the main supply do not qualify as export of services when the place of supply is in India; authorities have held that such intermediary activities have the place of supply in the taxable territory and therefore cannot be treated as exports under section 2(6) of the IGST Act. Where the place of supply rules render the transaction inter-State, the supplier is required to charge IGST rather than CGST plus SGST. en-us Sat, 02 Mar 2019 08:24:01 +0530 Sat, 02 Mar 2019 08:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8400 Intermediary services that merely arrange or facilitate supplies without providing the main supply do not qualify as export of services when the place of supply is in India; authorities have held that such intermediary activities have the place of supply in the taxable territory and therefore cannot be treated as exports under section 2(6) of the IGST Act. Where the place of supply rules render the transaction inter-State, the supplier is required to charge IGST rather than CGST plus SGST. Articles Goods and Services Tax - GST Sat, 02 Mar 2019 08:24:01 +0530 https://www.taxtmi.com/article/detailed?id=8400