https://www.taxtmi.com/article/detailed?id=9953 GST treatment of services as an intermediary depends on the exclusive statutory definition requiring agency/brokerage without supplying on one's own account, place of supply under section 13(8) which deems supply from the supplier's location when a counterparty is outside the taxable territory, and a narrow Notification Entry 12AA exemption for intermediary services related to goods where both supplier and recipient are outside the taxable territory, subject to specified documentary conditions. en-us Mon, 16 Aug 2021 09:15:30 +0530 Mon, 16 Aug 2021 09:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9953 GST treatment of services as an intermediary depends on the exclusive statutory definition requiring agency/brokerage without supplying on one's own account, place of supply under section 13(8) which deems supply from the supplier's location when a counterparty is outside the taxable territory, and a narrow Notification Entry 12AA exemption for intermediary services related to goods where both supplier and recipient are outside the taxable territory, subject to specified documentary conditions. Articles Goods and Services Tax - GST Mon, 16 Aug 2021 09:15:30 +0530 https://www.taxtmi.com/article/detailed?id=9953