GST Relief For Intermediaries: A Hidden DAPE Risk? - BW Legal World

In our earlier article titled The “Intermediary’ Conundrum: A final resolution?”, we examined the Finance Bill, 2026 proposal to omit Section 13(8)(b) of the IGST Act, 2017. The proposed change now has the effect of treating intermediary services provided to a foreign recipient as exports and thus, spared from GST.   While the GST taxation for Indiabased intermediaries may be proposed to be w…