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    <description>Advisory considers a chain where Indian parties order goods that move only between foreign locations. One response treats the goods movement as not taxable and limits GST to services characterized as intermediary services. Another applies GST rules to specific contractual legs: B-C on IGST, A-B on CGST and SGST, C-E invoking place of supply rules and intermediary treatment with supplier&#039;s location determining tax, and D-A held outside the Act or taxable only if treated as an intermediary with place of supply abroad.</description>
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      <description>Advisory considers a chain where Indian parties order goods that move only between foreign locations. One response treats the goods movement as not taxable and limits GST to services characterized as intermediary services. Another applies GST rules to specific contractual legs: B-C on IGST, A-B on CGST and SGST, C-E invoking place of supply rules and intermediary treatment with supplier&#039;s location determining tax, and D-A held outside the Act or taxable only if treated as an intermediary with place of supply abroad.</description>
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