https://www.taxtmi.com/article/detailed?id=12663 Services of marketing, recruitment and referral consultants supplied on a principal to principal basis to foreign universities are not an intermediary under Section 2(13) of the IGST Act because the provider renders its own main service and lacks contractual relations with prospective students; the foreign universities are the service recipients. The place of supply is the recipient's location under Section 13(2), and where payment is received in convertible foreign exchange the activity qualifies as an export of service under Section 2(6). en-us Tue, 04 Jun 2024 08:05:33 +0530 Tue, 04 Jun 2024 08:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12663 Services of marketing, recruitment and referral consultants supplied on a principal to principal basis to foreign universities are not an intermediary under Section 2(13) of the IGST Act because the provider renders its own main service and lacks contractual relations with prospective students; the foreign universities are the service recipients. The place of supply is the recipient's location under Section 13(2), and where payment is received in convertible foreign exchange the activity qualifies as an export of service under Section 2(6). Articles Goods and Services Tax - GST Tue, 04 Jun 2024 08:05:33 +0530 https://www.taxtmi.com/article/detailed?id=12663