GST intermediary services exemption applies when supplier and recipient are outside taxable territory, subject to documentary retention. Exemption covers intermediary services where both the supplier and recipient of goods are located outside the taxable territory. To substantiate the exemption, the intermediary must retain for five years: Bill of Lading, executed contract between supplier and buyer, commission debit note raised to the non taxable recipient, certificate of origin from that recipient, and a company letterhead declaration confirming the commission relates to an out of territory contract.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST intermediary services exemption applies when supplier and recipient are outside taxable territory, subject to documentary retention.
Exemption covers intermediary services where both the supplier and recipient of goods are located outside the taxable territory. To substantiate the exemption, the intermediary must retain for five years: Bill of Lading, executed contract between supplier and buyer, commission debit note raised to the non taxable recipient, certificate of origin from that recipient, and a company letterhead declaration confirming the commission relates to an out of territory contract.
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