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of <h1>Back Office Support Deemed 'Intermediary' Under IGST; Services Not Zero-Rated, GST Applicable per Section 13(8.</h1> The Authority for Advance Ruling determined that the applicant, providing back office support services such as payroll processing and record maintenance for overseas clients, qualifies as an 'intermediary' under the Integrated Goods and Services Tax (IGST) Act. According to Section 13(8) of the IGST Act, the place of supply for intermediary services is the supplier's location. The applicant's services do not meet all criteria for 'export of services' under Section 2(6) of the IGST Act, specifically failing condition (iii), and thus are not considered 'zero-rated supply.' Consequently, the applicant is liable to pay GST.
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