{"id":15581,"date":"2018-12-19T10:08:11","date_gmt":"2018-12-19T04:38:11","guid":{"rendered":""},"modified":"2018-12-19T10:08:11","modified_gmt":"2018-12-19T04:38:11","slug":"gst-levy-on-intermediary-services-section-12-and-8-2-inapplicable-for-recipients-outside-india","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=15581","title":{"rendered":"GST Levy on Intermediary Services: Section 12 and 8(2) Inapplicable for Recipients Outside India."},"content":{"rendered":"<p>GST Levy on Intermediary Services: Section 12 and 8(2) Inapplicable for Recipients Outside India.<br \/>Case-Laws<br \/>GST<br \/>Levy of GST &#8211; place of supply of services &#8211; intermediary services &#8211; 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.<br \/> TMI Updates &#8211; Highlights, qu<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=43383\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Levy on Intermediary Services: Section 12 and 8(2) Inapplicable for Recipients Outside India.Case-LawsGSTLevy of GST &#8211; place of supply of services &#8211; intermediary services &#8211; 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, &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=15581\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;GST Levy on Intermediary Services: Section 12 and 8(2) Inapplicable for Recipients Outside India.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15581","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15581","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15581"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15581\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}