https://www.taxtmi.com/circulars?id=67895 Clarification: where an Indian advertising company contracts comprehensively with a foreign client, procures media space from media owners on its own account, invoices the foreign client and receives payment in foreign exchange, the company is a principal (not an intermediary), the recipient is the foreign client located outside India, and the place of supply is the recipient's location, making the service an export of services; by contrast, if the Indian company merely facilitates a direct contract between foreign client and media owner, it is an intermediary and place of supply for its facilitation services is the supplier's location. en-us Fri, 01 Nov 2024 00:00:00 +0530 Sat, 09 Nov 2024 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67895 Clarification: where an Indian advertising company contracts comprehensively with a foreign client, procures media space from media owners on its own account, invoices the foreign client and receives payment in foreign exchange, the company is a principal (not an intermediary), the recipient is the foreign client located outside India, and the place of supply is the recipient's location, making the service an export of services; by contrast, if the Indian company merely facilitates a direct contract between foreign client and media owner, it is an intermediary and place of supply for its facilitation services is the supplier's location. Circulars GST - States Fri, 01 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67895