GST Levy on Intermediary Services: Section 12 and 8(2) Inapplicable for Recipients Outside India.
Case-Laws
GST
Levy of GST – place of supply of services – intermediary services – When recipient is located outside India the said provisions of section 12 cannot be made applicable and since provisions of section 8(2) are inter-linked with provisions of section 12, the same cannot be made applicable in case the recipient of service is located outside India.
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