Services by ‘Airbus Group India’ are ‘Intermediary service’ & liable to GST By Anand Gupta TaxGuru

Services by ‘Airbus Group India’ are ‘Intermediary service’ & liable to GST One of the important requirements for supply of any service to be treated as export of service' is that the place of supply of service is outside India. The provisions for determination of place of supply of services where the location of the supplier or the location of the recipient of services is outside India are contained in Section 13 of the IGST Act, 2017.

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