https://www.taxtmi.com/article/detailed?id=9872 Section 13(8)(b) of the IGST Act deems the place of supply for intermediary services to be the location of the supplier, thereby excluding such services from the export of services regime and subjecting Indian intermediaries serving foreign recipients to CGST and SGST rather than IGST; this deeming fiction can cause double taxation, conflicts with destination based GST principles, and has provoked constitutional challenge and parliamentary recommendations for amendment. en-us Mon, 28 Jun 2021 10:07:01 +0530 Mon, 28 Jun 2021 10:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9872 Section 13(8)(b) of the IGST Act deems the place of supply for intermediary services to be the location of the supplier, thereby excluding such services from the export of services regime and subjecting Indian intermediaries serving foreign recipients to CGST and SGST rather than IGST; this deeming fiction can cause double taxation, conflicts with destination based GST principles, and has provoked constitutional challenge and parliamentary recommendations for amendment. Articles Goods and Services Tax - GST Mon, 28 Jun 2021 10:07:01 +0530 https://www.taxtmi.com/article/detailed?id=9872