{"id":75101,"date":"2026-02-27T13:26:42","date_gmt":"2026-02-27T07:56:42","guid":{"rendered":""},"modified":"2026-02-27T13:26:42","modified_gmt":"2026-02-27T07:56:42","slug":"intermediary-services-vs-principal-to-principal-direct-supplies-to-foreign-recipients-are-exports-with-place-of-supply-at-recipient-location","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75101","title":{"rendered":"Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location."},"content":{"rendered":"<p>Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.<br \/>Case-Laws<br \/>GST<br \/>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<\/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=97258\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.Case-LawsGSTIntermediary services are distinguished from principal-to-principal supplies: where a supplier con&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75101","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75101","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=75101"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75101\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}