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    <title>GST on intermediary service</title>
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    <description>Whether GST on intermediary services to a foreign recipient is IGST or CGST+SGST depends on the place of supply rules: Section 13(8) designates the supplier&#039;s location for intermediary services, which can render the supply intra State and subject to CGST and SGST, while alternative statutory readings and administrative FAQs posit IGST treatment for cross border consumption.</description>
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      <description>Whether GST on intermediary services to a foreign recipient is IGST or CGST+SGST depends on the place of supply rules: Section 13(8) designates the supplier&#039;s location for intermediary services, which can render the supply intra State and subject to CGST and SGST, while alternative statutory readings and administrative FAQs posit IGST treatment for cross border consumption.</description>
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