Eye Share: Bird’s-eye view of Intermediary Services under GST in light of Gujarat HC verdict

The issues pertaining to the meaning of intermediary services and determination of place of supply have been around the corner since the beginning of negative list regime under Service Tax. Therefore, giving a precise meaning to such services and an apt demarcation from other similar services become necessary not only from the perspective of GST but also from the perspective of international trade. With the pandemic is still on, the courts through virtual hearings have passed...