https://www.taxtmi.com/circulars?id=68690 Where an Indian agency provides end-to-end advertising and contracts separately with media owners, it is not an intermediary, the recipient is the foreign client, the supply is not performance based under section 13(3), and the place of supply is the recipient's location under section 13(2), making the service exportable subject to section 2(6). If the agency only facilitates a direct contract between foreign client and media owner, the agency is an intermediary and place of supply for its facilitation services is the supplier's location under section 13(8)(b). en-us Fri, 04 Oct 2024 00:00:00 +0530 Thu, 03 Jul 2025 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68690 Where an Indian agency provides end-to-end advertising and contracts separately with media owners, it is not an intermediary, the recipient is the foreign client, the supply is not performance based under section 13(3), and the place of supply is the recipient's location under section 13(2), making the service exportable subject to section 2(6). If the agency only facilitates a direct contract between foreign client and media owner, the agency is an intermediary and place of supply for its facilitation services is the supplier's location under section 13(8)(b). Circulars GST - States Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68690