An intermediary in India arranges supplies for a principal located outside India, and the principal's location is known. Under the IGST Act, 2017 as in force on 10 November 2026, what is the place…

Section 157 of the Finance Act, 2026 omitted section 13(8)(b) of the IGST Act, 2017, which had fixed the place of supply of intermediary services at the intermediary's location. Such services now fall under the general rule in section 13(2): the location of the recipient, here the principal outside India, so the service can qualify as an export. The location of the intermediary was the rule only before the omission.