INTERMEDIARY SERVICES OR EXPORT SERVICES, Goods and Services Tax - GST

[HELEN JUDE]

AN Individual who is from India supplies services out side India pertaining to market research and consulting services: search available jet aircrafts for sale and selection of aicraft, checking its cost, performance, operations, and shortlist the aircraft with all its details. He is not an agent or broker. and only two persons are involved in this transaction, the place of supply of services is outside India, Payment is in terms of foreign exchange. can it come under the purview of Intermediary or export services. any decisions regarding this

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[KASTURI SETHI]

Pl. go through Circular No. 159/15/2021-GST, dated 20-9-2021 as amended vide circular nos. 232/26/2024-GST  and 230/26/2024-GST both dated . 10.09.2024.