GST 2.0 scraps the intermediary clause and could reshape exports for services

Published on 24 April 2026

A single clause removal may now treat services abroad as exports

The GST Council’s move to dismantle the “intermediary” clause signals a major shift in India’s indirect tax rules. By aligning domestic provisions with global export standards, the change helps services supplied to foreign recipients qualify as exports. For exporters, this could mean clearer compliance, fewer disputes, and improved competitiveness in overseas markets.

GST Council removes the controversial intermediary clause
Services to foreign recipients can qualify as exports
The reform aligns Indian rules with global standards
Exporters may see fewer compliance issues and disputes

#gst 2.0 #exports #services #gst council #indirect tax

Read the full story at The Economic Times

This summarization was done by Beige for a story published on The Economic Times

GST 2.0 scraps the intermediary clause and could reshape exports for services

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