https://www.taxtmi.com/article/detailed?id=15907 Omission of clause (b) of section 13(8) of the IGST Act shifts place of supply determination for intermediary services to section 13(2), i.e., the recipient's location. As a result, intermediary arranged supplies will be treated as exports when the recipient is outside India and the intermediary is in India, and will be taxable as imports when the recipient is in India. The definition of "intermediary" (broker, agent or facilitator not supplying on own account) governs the provision's scope. The amendment addresses prior disputes and will apply from a notified date after enactment. en-us Thu, 19 Feb 2026 08:01:56 +0530 Thu, 19 Feb 2026 08:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15907 Omission of clause (b) of section 13(8) of the IGST Act shifts place of supply determination for intermediary services to section 13(2), i.e., the recipient's location. As a result, intermediary arranged supplies will be treated as exports when the recipient is outside India and the intermediary is in India, and will be taxable as imports when the recipient is in India. The definition of "intermediary" (broker, agent or facilitator not supplying on own account) governs the provision's scope. The amendment addresses prior disputes and will apply from a notified date after enactment. Articles Goods and Services Tax - GST Thu, 19 Feb 2026 08:01:56 +0530 https://www.taxtmi.com/article/detailed?id=15907