https://www.taxtmi.com/caselaws?id=393750 Commission-based facilitation by an agent for foreign principals and Indian customers constitutes intermediary service, because arranging and facilitating supplies for consideration falls within the statutory definition. The place of supply is the supplier's location, so the service is taxable in India under forward charge. On the facts, export of services does not attract IGST under reverse charge because the applicant is the supplier, not the recipient, and reverse-charge IGST on import of services is therefore not payable. As no reverse-charge levy arises, no input tax credit issue survives on that basis. en-us Thu, 12 Mar 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393750 Commission-based facilitation by an agent for foreign principals and Indian customers constitutes intermediary service, because arranging and facilitating supplies for consideration falls within the statutory definition. The place of supply is the supplier's location, so the service is taxable in India under forward charge. On the facts, export of services does not attract IGST under reverse charge because the applicant is the supplier, not the recipient, and reverse-charge IGST on import of services is therefore not payable. As no reverse-charge levy arises, no input tax credit issue survives on that basis. Case-Laws GST Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393750