Place of supply in case of intermediary service

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what will be cbarged cgst sgst igst in case of intermediary service?how place of supply is taken into consideration

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As per section 13(8) sub clause b , It fall under the Intermediary services , so the POS is supplier of service... Hence CGST/SGST will charged

Note : There is also a Advance Ruling in this Regard : 2018 - VIL -06-AAR : Global Reach Education Servicea P Ltd. GST - West Bengal AAR - held That its intermediary Services & Not cover under Export , hence CGST/SGST is applicable


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