The Gujarat High Court is planning got relook on the controversy of levying GST at 18% on intermediaries. The issue is whether certain Indian units of multinationals or BPOs are actually supplying services or exporting. If it does not qualify for exports then GST is payable at 18%. It was earlier held by the High Court that such supply is not an export and that 18% GST should be levied on that.The agents exporting services and earning foreign exchange feel they are being penalised for qualifying as “intermediary” under Section 2(13) of the CGST Act.
