Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.

Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
Case-Laws
GST
Intermediary services are distinguished from principal-to-principal supplies: where a supplier contracts directly with and is paid by a foreign university the supplier is not an intermediary but provides marketing services on a principal-to-principal basis, making those services export of services and placing the supply at the recip

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