Clarification in Respect of Advertising Services Provided to Foreign Clients | Circular
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- By Chetan Kulasri
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- Last Updated on 13 September, 2024
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Circular No. 230/24/2024-GST dated September 10th, 2024
The CBIC has issued circular to clarify that the advertising company which is involved in the main supply of advertising services, including resale of media space, to the foreign client on principal-to-principal basis does not fulfil the criteria of “intermediary” under section 2(13) of the IGST Act. Also, the recipient of the advertising services provided by the advertising company in such cases is the foreign client.
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