ERGO Analysing Development Impacting Business: Third Judge of Bombay High Court Pronounces Verdict on Powers of State to Levy GST on Intermediary Services to Foreign Customers

Facts and Background  Taxation of intermediary services to offshore customers / clients has been one of the most contentious topics of the GST regime. An “intermediary service” has been defined as an activity of facilitating provision of goods or services between two or more persons. As per Section 13(8)(b) of the IGST Act, the “place of supply” for intermediary services, is deemed to be the…