GST Levy on Intermediary Services: Section 12 and 8(2) Inapplicable for Recipients Outside India.

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....Levy of GST - place of supply of services - intermediary services - When recipient is located outside India the said provisions of section 12 cannot be made applicable and since provisions of section 8(2) are inter-linked with provisions of section 12, the same cannot be made applicable in case the recipient of service is located outside India.....