Section 13(8) IGST Act: Marketing Services Classified as Intermediary; Place of Supply is Maharashtra, India.

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....Classification of services - Marketing Services - the applicant is an intermediary. As per the provisions of Section 13 (8) of the IGST Act, 2017, it is found that the place of supply in subject case of the applicant as an intermediary would be the location of the supplier of services i.e. the location of the applicant which is located in the State of Maharashtra, India. - AAR....