Intermediary services under GST - SGST CGST IGST

For intermediary services, the place of supply (POS) determines whether CGST/SGST or IGST should be charged.

 Place of Supply (POS) As per Section 13(8) of the IGST Act, 2017, the POS for intermediary services is the location of the supplier of the underlying service.

Location of Supplier and Recipient Given that: - Location of Service Provider (intermediary): Maharashtra -

Location of Recipient: Outside India Applicable Tax Since the recipient is located outside India, the supply of intermediary services is considered an export of service.

As per Section 2(6) of the IGST Act, 2017, exports are zero-rated supplies.

Therefore: - No CGST/SGST or IGST is chargeable on the supply of intermediary services. - The supplier can claim a refund of unutilized input tax credit.

 Please note that it's essential to maintain proper documentation, including the recipient's address and other relevant details, to support the zero-rating of the supply.