https://www.taxtmi.com/article/detailed?id=15169 The GST Council recommended removing the specific intermediary provision so that general place-of-supply rules determine export status, restoring zero-rating for services supplied to foreign recipients with payment in convertible foreign exchange; legislative amendment to the IGST Act is required and the retrospective versus prospective application remains a crucial unresolved question. en-us Fri, 03 Oct 2025 08:37:25 +0530 Fri, 03 Oct 2025 08:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15169 The GST Council recommended removing the specific intermediary provision so that general place-of-supply rules determine export status, restoring zero-rating for services supplied to foreign recipients with payment in convertible foreign exchange; legislative amendment to the IGST Act is required and the retrospective versus prospective application remains a crucial unresolved question. Articles Goods and Services Tax - GST Fri, 03 Oct 2025 08:37:25 +0530 https://www.taxtmi.com/article/detailed?id=15169