https://www.taxtmi.com/forum/issue?id=114764 Qualification as export of services depends on whether the Indian supplier is an intermediary (agent) - in which case section 13(8) IGST Act locates supply in India and export treatment is precluded - or the supplier acts in its own capacity, in which case section 13(2) read with section 13(3) and the conditions in section 2(6) IGST Act determine place of supply and potential export status. For software services, place of supply is normally the location of the recipient if export conditions are met. en-us Sat, 16 Mar 2019 06:36:41 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114764 Qualification as export of services depends on whether the Indian supplier is an intermediary (agent) - in which case section 13(8) IGST Act locates supply in India and export treatment is precluded - or the supplier acts in its own capacity, in which case section 13(2) read with section 13(3) and the conditions in section 2(6) IGST Act determine place of supply and potential export status. For software services, place of supply is normally the location of the recipient if export conditions are met. Discussion-Forum GST Sat, 16 Mar 2019 06:36:41 +0530 https://www.taxtmi.com/forum/issue?id=114764