https://www.taxtmi.com/article/detailed?id=16636 Intermediary services under GST became controversial because the place of supply rule determined export status. The omission of Section 13(8)(b) from the IGST Act shifts such cross-border supplies to the general rule in Section 13(2), so the place of supply is now the recipient's location. Indian service providers to overseas recipients may qualify for export treatment if the remaining statutory conditions are satisfied, while procurement of such services from abroad may now be treated as import of services. en-us Fri, 12 Jun 2026 08:46:44 +0530 Fri, 12 Jun 2026 08:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16636 Intermediary services under GST became controversial because the place of supply rule determined export status. The omission of Section 13(8)(b) from the IGST Act shifts such cross-border supplies to the general rule in Section 13(2), so the place of supply is now the recipient's location. Indian service providers to overseas recipients may qualify for export treatment if the remaining statutory conditions are satisfied, while procurement of such services from abroad may now be treated as import of services. Articles Goods and Services Tax - GST Fri, 12 Jun 2026 08:46:44 +0530 https://www.taxtmi.com/article/detailed?id=16636