https://www.taxtmi.com/forum/issue?id=114762 Commission earned in foreign currency for arranging business between two foreign parties is characterized as intermediary services with the place of supply at the supplier in India, rendering the supply taxable and attracting IGST. The querist asks whether the service qualifies as export for zero-rating via a Letter of Undertaking or whether IGST may be paid and later refunded; respondents point to the statutory intermediary definition and an AAR decision for guidance. en-us Fri, 15 Mar 2019 17:13:56 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114762 Commission earned in foreign currency for arranging business between two foreign parties is characterized as intermediary services with the place of supply at the supplier in India, rendering the supply taxable and attracting IGST. The querist asks whether the service qualifies as export for zero-rating via a Letter of Undertaking or whether IGST may be paid and later refunded; respondents point to the statutory intermediary definition and an AAR decision for guidance. Discussion-Forum GST Fri, 15 Mar 2019 17:13:56 +0530 https://www.taxtmi.com/forum/issue?id=114762