https://www.taxtmi.com/caselaws?id=792592 Services performed in India that facilitated a foreign entity's engagement with an Indian client were treated as intermediary services because the arrangement involved three parties and the supplier coordinated the supply between them. As intermediary services, the place of supply was the supplier's location under the IGST Act, so the services were taxable in India. They therefore did not qualify as export of services or zero-rated supply, and refund of unutilized input tax credit was not allowable. en-us Thu, 07 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792592 Services performed in India that facilitated a foreign entity's engagement with an Indian client were treated as intermediary services because the arrangement involved three parties and the supplier coordinated the supply between them. As intermediary services, the place of supply was the supplier's location under the IGST Act, so the services were taxable in India. They therefore did not qualify as export of services or zero-rated supply, and refund of unutilized input tax credit was not allowable. Case-Laws GST Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792592