https://www.taxtmi.com/circulars?id=69537 Where an Indian advertising agency undertakes the entire advertising assignment for a foreign client on a principal-to-principal basis, it is not an intermediary and the foreign client remains the recipient of the service. The target audience in India, or an Indian representative of the foreign client, does not become the recipient where the contract, invoice, and payment are all between the agency and the foreign client. Such services are not performance-based services requiring physical presence and their place of supply follows the default rule as the recipient's location outside India, subject to export conditions. If the agency merely facilitates media space or broadcast between the foreign client and the media owner, it acts as an intermediary and the place of supply is the supplier's location. en-us Thu, 19 Sep 2024 00:00:00 +0530 Tue, 14 Apr 2026 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69537 Where an Indian advertising agency undertakes the entire advertising assignment for a foreign client on a principal-to-principal basis, it is not an intermediary and the foreign client remains the recipient of the service. The target audience in India, or an Indian representative of the foreign client, does not become the recipient where the contract, invoice, and payment are all between the agency and the foreign client. Such services are not performance-based services requiring physical presence and their place of supply follows the default rule as the recipient's location outside India, subject to export conditions. If the agency merely facilitates media space or broadcast between the foreign client and the media owner, it acts as an intermediary and the place of supply is the supplier's location. Circulars GST - States Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69537