https://www.taxtmi.com/forum/issue?id=117501 Characterisation hinges on whether the supplier acts as an intermediary (a subsidiary, facilitative role arranging another's supply) or supplies on its own account; where the supplier provides the main service on a principal-to-principal basis, it falls outside the intermediary scope. Payments routed through a parent do not alone make the supplier an intermediary, so services supplied by the Indian entity to group companies and paid via the parent are treated as supplies on the supplier's own account and as export of services. en-us Tue, 21 Sep 2021 11:01:57 +0530 Thu, 23 Jan 2025 15:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117501 Characterisation hinges on whether the supplier acts as an intermediary (a subsidiary, facilitative role arranging another's supply) or supplies on its own account; where the supplier provides the main service on a principal-to-principal basis, it falls outside the intermediary scope. Payments routed through a parent do not alone make the supplier an intermediary, so services supplied by the Indian entity to group companies and paid via the parent are treated as supplies on the supplier's own account and as export of services. Discussion-Forum GST Tue, 21 Sep 2021 11:01:57 +0530 https://www.taxtmi.com/forum/issue?id=117501