Service provided by Intermediary in India at location of Supplier of Service subject to GST: Gujarat High Court

The Gujarat High Court, while upholding the validity of section 13(8)(b) read with Section 2(13) of the IGST Act, 2017 held that the service provided by intermediary in India cannot be treated as “export of services” under the IGST Act, 2017. It was observed that it is rightly included in Section 13(8) (b) of the IGST Act to consider the location of supplier of service as place of supply so as to attract CGST and SGST.


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