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We are getting indenting commissions regularly from our principals abroad in foreign exchange. Under the GST laws, these are intermediate services and according to Section 13(8)(b) of the IGST Act, 2017, the place of supply is the location of the supplier. So, under the GST laws, such services are not treated as export of services. Can supply of such services be treated as export of services under other laws?
Yes. The intermediary services are provided by you to a resident in a foreign country. The GST laws apply only for the purpose of taxation. They do not affect how the
