https://www.taxtmi.com/circulars?id=67806 Where an Indian advertising company contracts and pays media owners in its own name, supplies a comprehensive advertising service to a foreign client and invoices the foreign client in foreign exchange, the agency acts on its own account (not as an intermediary) and the place of supply is the location of the recipient (the foreign client) outside India, making the service export of services subject to export conditions. Conversely, where the agency merely facilitates a direct contract between foreign client and media owner, it is an intermediary and the place of supply of its facilitation services is the supplier's location in India. en-us Fri, 13 Sep 2024 00:00:00 +0530 Thu, 19 Sep 2024 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67806 Where an Indian advertising company contracts and pays media owners in its own name, supplies a comprehensive advertising service to a foreign client and invoices the foreign client in foreign exchange, the agency acts on its own account (not as an intermediary) and the place of supply is the location of the recipient (the foreign client) outside India, making the service export of services subject to export conditions. Conversely, where the agency merely facilitates a direct contract between foreign client and media owner, it is an intermediary and the place of supply of its facilitation services is the supplier's location in India. Circulars GST - States Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67806