https://www.taxtmi.com/manuals?id=3170 The term recipient for GST includes the person liable to pay for a supply and, if no consideration is payable, the person to whom goods are delivered or made available or to whom services are rendered; it also expressly includes an agent acting on behalf of that person. The definition identifies delivery, possession, use or rendering as operative links where consideration is absent, and administrative guidance questions whether an Indian representative of a foreign client or the advertising target audience qualifies as recipient for advertising services. en-us Thu, 05 Oct 2023 14:29:00 +0530 Tue, 11 Mar 2025 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3170 The term recipient for GST includes the person liable to pay for a supply and, if no consideration is payable, the person to whom goods are delivered or made available or to whom services are rendered; it also expressly includes an agent acting on behalf of that person. The definition identifies delivery, possession, use or rendering as operative links where consideration is absent, and administrative guidance questions whether an Indian representative of a foreign client or the advertising target audience qualifies as recipient for advertising services. Manuals GST Thu, 05 Oct 2023 14:29:00 +0530 https://www.taxtmi.com/manuals?id=3170