GST On Intermediaries: Two Rounds At Bombay High Court, No Clarity Yet

In a recent order, the Bombay High Court held that the state cannot levy GST on goods and services provided by intermediaries to its overseas customers. However, there is still no clarity as to whether Integrated Goods and Services Tax can be applied on these transactions, since the provisions of the Integrated GST Act have been upheld, experts said. An intermediary is an agent or broker who facil…