Since some amount, in the form of incentives, is flowing from IIUL to the applicant, in the absence of supply of goods between the concerned persons it appears that IIUL is paying consideration (in the form of incentives) to the applicant for receiving marketing services which would augment the sale of Intel products in the

Certain changes have now been implemented, and are available on the GST Portal

the applicant is an intermediary. As per the provisions of Section 13 (8) of the IGST Act, 2017, it is found that the place of supply in subject case of the applicant as an intermediary would be the location of the supplier of services i.e. the location of the applicant which is located in the