Intermediary services under Section 2(13) IGST: education facilitator treated as intermediary, place of supply India under Section 13(8)(b)
Case-Laws
GST
AAR held that the applicant's activities constitute intermediary services within the meaning of Section 2(13) of the IGST Act, 2017, rather than independent consultancy (marketing, recruitment or referral) or provision of education. The applicant merely facilitates the supply of education by foreign universities to Indian students, ear
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