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gst inverted duty structure refund 90% provisional

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India·8 min read

GST 2.0 Two-Tier Rates: What Intermediaries Must Know Now

The GST Council's shift to a 5% and 18% two-tier structure is not just a rate reshuffle — it rewrites the place of supply logic for intermediary services and redraws the export benefit map for Indian practitioners.

gst two-tier rate structure 5% 18% impact intermediaries place of supply intermediary service recipient location gst gst export benefits indian intermediaries 2026