<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">No. In this case, &lsquo;C&rsquo; is covered by the definition of &lsquo;intermediary&rsquo; [section 2(13) of the IGST Act, 2017]. The place of supply of such intermediary service is location of the supplier in terms of section 13(8) of the IGST Act, 2017. As &lsquo;C&rsquo; is located outside India, GST is not payable in this case.</span></span></p>