https://www.taxtmi.com/acts?id=53257 Clause 141 removes clause (b) of sub section (8) of section 13 of the Integrated Goods and Services Tax Act, 2017, thereby directing that the place of supply for intermediary services is to be determined under the general rule in sub section (2) of section 13, i.e., the location of the recipient of the services. en-us Sun, 01 Feb 2026 15:59:50 +0530 Mon, 02 Feb 2026 11:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53257 Clause 141 removes clause (b) of sub section (8) of section 13 of the Integrated Goods and Services Tax Act, 2017, thereby directing that the place of supply for intermediary services is to be determined under the general rule in sub section (2) of section 13, i.e., the location of the recipient of the services. Act-Rules Bills Sun, 01 Feb 2026 15:59:50 +0530 https://www.taxtmi.com/acts?id=53257