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    <title>Providing of marketing services and acting as a conduit between a foreign company and customers to be termed as ‘intermediary’</title>
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      <description>The applicant&#039;s marketing and facilitation activities met the statutory criteria of an intermediary by arranging or facilitating supplies between the foreign related company and Indian customers. Under the place of supply rule for intermediary services, the place of supply is the supplier&#039;s location in India, and consequently the services do not satisfy the conditions for export of services under the IGST regime.</description>
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