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    <title>POS - Services in relation to Intermediary services (Where either the supplier or the recipient is located outside India) [ Section 13(8)(b) of IGST Act ]</title>
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    <description>Place of supply for intermediary services is generally the location of the supplier where either the supplier or recipient is outside India. An intermediary is a broker, agent, or similar person who arranges or facilitates a main supply between two or more persons and does not supply on his own account. The text distinguishes intermediary facilitation from principal-to-principal supplies and subcontracting, and applies these principles to advertising, data hosting, and stock broking scenarios.</description>
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