Dated:- 19-11-2018 – Section 2 – Definitions. Section 13 – Place of supply of services where location of supplier or location of recipient is outside India. INTEGRATED GOODS AND SERVICES TAX ACT, 2017 2018 (11) TMI 959 – AUTHORITY FOR ADVANCE RULING Levy of GST – palace of supply of services – providing back office services to overseas clients – scope of the definition and term intermediary – back office administrative and accounting support – applicant is providing back office support services, payroll processing, to main records of employees to overseas companies i.e. clients and after finalization of purchase / sale between the client and its customers. Activities includes but not limited to coordinate with buyers, sellers and other nec
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