GST Charcha: Whether Intermediary Services are export of Services

Categories: GST CHARCHA
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Though, it has been a year since the implementation of GST, yet there are some problems which require immediate attention of the government to clarify, one of such dubious issue is ‘place of supply’ of intermediary services for the chargeability of GST.

It is a general trade practice for the Indian entities to provide intermediary services to the recipient located outside the Indian territory. This GST Charcha aims to determine whether the ‘supply of services’ by the intermediaries to the recipients located outside India amounts to export of services or not?

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