https://www.taxtmi.com/circulars?id=70805 Where an Indian advertising agency provides an integrated advertising service to a foreign client on its own account, contracts separately with media owners and invoices the foreign client, it is not an intermediary. The foreign client remains the recipient; an Indian representative or target audience is not the recipient. Such services are not performance-based merely because advertisements are displayed in India. The recipient-location rule applies where no special rule governs, so the place of supply is outside India, subject to export conditions. An agency that only facilitates a direct media-owner supply to the foreign client is an intermediary. en-us Fri, 11 Oct 2024 00:00:00 +0530 Mon, 17 Aug 2026 10:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70805 Where an Indian advertising agency provides an integrated advertising service to a foreign client on its own account, contracts separately with media owners and invoices the foreign client, it is not an intermediary. The foreign client remains the recipient; an Indian representative or target audience is not the recipient. Such services are not performance-based merely because advertisements are displayed in India. The recipient-location rule applies where no special rule governs, so the place of supply is outside India, subject to export conditions. An agency that only facilitates a direct media-owner supply to the foreign client is an intermediary. Circulars GST - States Fri, 11 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70805