https://www.taxtmi.com/caselaws?id=396677 AAR held that marketing and consultancy services provided by the applicant to an overseas client do not qualify as export of services despite payment in foreign exchange. The services were performed entirely in India, failing to meet the third parameter of place of supply being outside India. The applicant was classified as an intermediary facilitating supply of goods from the overseas client to Indian customers. Since intermediary services were provided to a recipient located outside India, the transaction falls under inter-state provisions requiring IGST payment. en-us Mon, 24 Feb 2020 00:00:00 +0530 Wed, 19 Mar 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396677 AAR held that marketing and consultancy services provided by the applicant to an overseas client do not qualify as export of services despite payment in foreign exchange. The services were performed entirely in India, failing to meet the third parameter of place of supply being outside India. The applicant was classified as an intermediary facilitating supply of goods from the overseas client to Indian customers. Since intermediary services were provided to a recipient located outside India, the transaction falls under inter-state provisions requiring IGST payment. Case-Laws GST Mon, 24 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396677