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Intermediary services to foreign parties-inter-state or intra-state supply?


Intermediary Services

Good article on Intermediary Services, well discussed about the issue.I want to add some views on the issue discussed.

Section 12 of IGST Act discusses about the place of supply of services where location of supplier and recipient is in india, but it won’t say that for the place of supply to be in india, the supplier and recipient are to be in india. Hence, even there is mention of subject to the provisions of Section 12 in Section 8(2), in respect of the above scenario discussed by the author it appears that there is no conflict between section 8(2) and 12. The place of supply in the above scenario was determined by the author in terms of the Section 13(2) of IGST Act.

It is accepted that the Section 8(2) is subject to the provisions of Section 12 but section 12 is not applicable in the present scenario and the place of supply can be decided in terms of Section 8(2) itself.

KARTHIK AITHA 23/02/2018

 

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