Place of Supply

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An agent working on a commision basis to procure orders on behalf of the principle (situated outside india).
The principle supplies goods directly to the customers.
What would be the place of supply for the services of the agent ?
Replies (3)
in case of supply of service by an agent to principal( where the location of agent or principal is outside India) , the place of supply will be the location of the supplier i.e the location of agent.
proof ?
section 13(8) of IGST Act 2017 , intermediary services


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