LMN & Co, a partnership firm registered under GST law has its registered office located in Kochi, Kerala. The firm is engaged in the business of providing services to foreign customers for sourcing various products/g

LMN & Co. in the given case providing services of arranging/facilitating/ sourcing the supply of goods between the foreign customer and the Indian vendors which can be classified as intermediary services as per section 2(13) of the IGST Act, 2017. Section 2(13) of the IGST Act, 2017 defines 'intermediary' to mean a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account. The Place of Supply (POS) is to be determined as per section 13 of the IGST Act, 2017 where the location of the supplier of services or the location of the recipient of service is located outside India. Since, in the given case, the recipients of the supply are located outside India, in Sweden, the provisions of supply of intermediary services will be determined in terms of section 13 of the IGST Act, 2017. The Place of Supply in case of intermediary services as per section 13(8)(b) of the IGST Act, 2017 is the location of the supplier i.e., the location of LMN & Co. which is in Kochi, Kerala in India. As per section 2(6) of the IGST Act, 2017, export of services means inter alia, the supply of any service when the place of supply is outside India. Since, in the given case, Place of Supply (POS) as per section 13(8)(b) of IGST Act, 2017 is in Kochi, Kerala in India, the transaction does not tantamount to export of service by LMN & Co.