Economics · Taxation

Consider the following statements regarding the place of supply for intermediary services under the IGST Act: I. The default place-of-supply provision under Section 13(2) of the IGST Act determines the place of supply as the location of the recipient of services where no special rule applies. II. The GST Council recommended the deletion of Clause (e) of Section 13(8) to remove ambiguity around 'intermediary services'. III. After the amendment, the place of supply for intermediary services will be the supplier's location in India in all cases. IV. The amendment aims to align the place-of-supply rule for intermediaries with the principle that services provided to overseas recipients are treated as exports if the place of supply is outside India. Which of the above statements is/are NOT correct?