https://www.taxtmi.com/article/detailed?id=11483 A person who supplies goods or services on his own account is excluded from the statutory concept of intermediary; where a local supplier directly performs and invoices professional services to overseas recipients and does not procure those services from third parties, it cannot be classified as an intermediary, and such direct supplies are relevant to export of service characterization and attendant input tax credit/refund treatment. en-us Sat, 10 Jun 2023 09:51:57 +0530 Sat, 10 Jun 2023 09:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11483 A person who supplies goods or services on his own account is excluded from the statutory concept of intermediary; where a local supplier directly performs and invoices professional services to overseas recipients and does not procure those services from third parties, it cannot be classified as an intermediary, and such direct supplies are relevant to export of service characterization and attendant input tax credit/refund treatment. Articles Goods and Services Tax - GST Sat, 10 Jun 2023 09:51:57 +0530 https://www.taxtmi.com/article/detailed?id=11483