https://www.taxtmi.com/caselaws?id=409232 AAR West Bengal ruled that services provided by an Indian entity to overseas clients for arranging/facilitating supply of goods constitute intermediary services under IGST Act 2017. The applicant procured purchase orders from Indian buyers and connected them with overseas suppliers who dispatched goods directly. Since the applicant earned commission-based fees and facilitated transactions without supplying goods on own account, it qualified as intermediary. The place of supply was determined as India under section 13, making it intra-State supply subject to regular tax, not zero-rated export of services. en-us Mon, 28 Jun 2021 00:00:00 +0530 Fri, 28 Mar 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409232 AAR West Bengal ruled that services provided by an Indian entity to overseas clients for arranging/facilitating supply of goods constitute intermediary services under IGST Act 2017. The applicant procured purchase orders from Indian buyers and connected them with overseas suppliers who dispatched goods directly. Since the applicant earned commission-based fees and facilitated transactions without supplying goods on own account, it qualified as intermediary. The place of supply was determined as India under section 13, making it intra-State supply subject to regular tax, not zero-rated export of services. Case-Laws GST Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409232