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![Advertising Services to Foreign Clients not Classified as Performance - Based u/s 13(3) of IGST, default Provision 13(2) applies Conditionally: CBIC [Read Circular] Advertising Services to Foreign Clients not Classified as Performance - Based u/s 13(3) of IGST, default Provision 13(2) applies Conditionally: CBIC [Read Circular]](https://www.taxscan.in/wp-content/uploads/2024/09/AAR-AAR-Maharashtra-GST-Sale-of-Advertisement-Space-Goods-and-Services-Tax-Taxscan.jpg)
Advertising Services to Foreign Clients not Classified as Performance - Based u/s 13(3) of IGST, default Provision 13(2) applies Conditionally: CBIC [Read Circular]
The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified that the advertising services to the foreign clients are not classified as...