Intermediary services under GST

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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

Replies (1)

It is main service and may be considered as export of service in above scenario 

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