Advertising Services to Foreign Clients not Classified as Performance – Based u/s 13(3) of IGST, default Provision 13(2) applies Conditionally: CBIC [Read Circular]
Since the recipient of advertising services is the foreign client, who is located outside India, the place of supply is therefore deemed to be outside India. This means that such services are considered an export of services, subject to the conditions laid out in Section 2(6) of the IGST Act
By Navasree A.M - On September 12, 2024 12:03 pm - 2 mins read
The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified that the advertising services to the foreign clients are not classified as performance based under Section 13(3) of the IGST ( Integrated Goods and Services Tax ) Act, 2017. The default section 13(2) of IGST Act applies subject to the condition of…
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