Omission of Section 13(8)(b) Brings GST Relief to Indian Intermediary Service Providers

Last updated: 04 September 2025


Quick Summary
The GST Council has recommended the omission of Section 13(8)(b) of the IGST Act. This change means the place of supply for intermediary services will now be determined by the default provision, which is the location of the service recipient. This amendment is expected to provide significant relief to Indian exporters of intermediary services, enabling them to claim export benefits.

The 56th meeting of the GST Council was held in New Delhi under the chairpersonship of the Union Finance Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council inter-alia made the recommendations relating to changes in GST tax rates, provide relief to individuals, common man, aspiratio
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FAQ :

The GST Council recommended the omission of clause (b) of section 13(8) of the IGST Act 2017.

The place of supply will now be determined by the default provision under section 13(2) of the IGST Act, 2017, which is the location of the recipient of the services.

Indian exporters of intermediary services will benefit, as they will be able to claim export benefits.

This recommendation was made during the 56th meeting of the GST Council.

The meeting was chaired by the Union Finance & Corporate Affairs Minister, Smt. Nirmala Sitharaman.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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