CIRCULARS
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Circular No. |
Subject |
| Circular No. 232/26/2024-GST dt.10.09.2024 [para 3.1] | Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. |
| Circular No. 230/24/2024-GST dt.10.09.2024 [para 3.1] | Clarification in respect of advertising services provided to foreign clients. |
| Circular No. 159/15/2021-GST | Clarification on doubts related to scope of “Intermediary”–reg. |
| Circular No. 107/26/2019-GST | Clarification on doubts related to supply of Information Technology enabled Services (ITeS services) - reg. |
COMMUNITY INSIGHTS
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Topic |
Publish Date |
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Intermediary is a person who helps to connect the two or more persons to execute a transaction between them and receives the commission from such persons as a consideration for such service. Thus the person, who enables the supply of goods/services between two persons, is considered as intermediary. The concept of intermediary was also available in the Service Tax Regime and the same was borrowed in GST...... Read More |
06.07.2024 |
ADVANCE RULING
| Particulars |
Crux |
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2024(05)LCX0026(AAR) Telangana Center for International Admission and Visas (CIAV) |
Applicant providing referrals of the aspirants to foreign universities , operates as an independent service provider not as an intermediary. |
