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Union Budget 2026-27 - Finance Bill, 2026
S. No. | Amendment | Clause of the Finance Bill, 2026 |
1. | Clause (b) of sub-section (8) of section 13 of the Integrated Goods and Services Tax Act, 2017 is being omitted so as to provide that the place of supply for "intermediary services" will be determined as per the default provision under section 13(2) of the IGST Act. | [141] |
Full Text:
Place of supply for intermediary services will follow the IGST Act default provision after omission of the specific clause. The amendment omits clause (b) of sub section (8) of section 13 of the Integrated Goods and Services Tax Act, 2017 so that the place of supply for intermediary services will be determined by the default provision in section 13(2) of the IGST Act, aligning intermediary services with the Act's general place of supply framework. of Press 'Enter' after typing page number.
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