https://www.taxtmi.com/circulars?id=70610 An Indian advertising company providing a comprehensive advertising service to a foreign client on its own account is not an intermediary merely because it procures media space from media owners. The foreign client is the recipient where it contracts for, is invoiced for, and pays the service; neither its Indian representative nor the target audience is the recipient. Such services are not performance-based, and the recipient-location rule applies where no specific rule governs. Where the foreign client is outside India, the service may qualify as export subject to applicable conditions. Mere facilitation of a direct foreign-client-media-owner arrangement is intermediary service. en-us Fri, 27 Sep 2024 00:00:00 +0530 Fri, 31 Jul 2026 18:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70610 An Indian advertising company providing a comprehensive advertising service to a foreign client on its own account is not an intermediary merely because it procures media space from media owners. The foreign client is the recipient where it contracts for, is invoiced for, and pays the service; neither its Indian representative nor the target audience is the recipient. Such services are not performance-based, and the recipient-location rule applies where no specific rule governs. Where the foreign client is outside India, the service may qualify as export subject to applicable conditions. Mere facilitation of a direct foreign-client-media-owner arrangement is intermediary service. Circulars GST - States Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70610