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of <h1>GST Circular Clarifies 'Intermediary Services' Definition: Key Conditions and Exclusions Explained with Illustrations.</h1> The circular addresses ambiguities in the interpretation of 'intermediary services' under the GST Law. It clarifies that an intermediary is a person who facilitates or arranges the supply of goods, services, or securities between two or more parties, without supplying them on their own account. Key conditions include the involvement of at least three parties, distinct main and ancillary supplies, and the intermediary acting as an agent or broker. Sub-contracting is not considered intermediary service. Illustrations are provided to differentiate intermediary services from other arrangements. The circular aims to ensure consistent application of these definitions across different regions.
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