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"Export of services" vs intermediary under GST
Ascend Katalyst · 2026-07-02 · gst,compliance,finance
Why the place-of-supply position changes your invoice — and what to confirm with your CA.
Export of services is a defined GST status, not merely an invoice to an overseas client. Where you arrange or facilitate a supply between a buyer and a supplier, the arrangement may be classified as intermediary services, changing place of supply and zero-rating. Confirm the position in writing with your CA before issuing a template. [CA] [LAW]