Intermediary services under GST

CA. Bhavik P. Chudasama (Practice) (2866 Points)

28 November 2023  

Whether Job Recruitment Service Provided to a Person Located Outside India will be considered as Intermediary services.

Because as per Circular 159/15-2021 GST there should be 3 parties to contract and a person who facilitates service between two main supply is considered as intermediary service.

In case of Job Recruitment Service whether service should be categorised as intermediary service and accordinlgy Place of Supply should be Location of Service Provider