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of <h1>GST Law Clarifies 'Intermediary' Role: Defines Brokers, Agents, Excludes Self-Suppliers, Highlights Key Requirements and Illustrations.</h1> The circular clarifies the scope of 'intermediary' under the GST Law, addressing ambiguities faced by the trade and industry. An intermediary is defined as a broker, agent, or person facilitating supply between parties, excluding those supplying on their own account. Key requirements include involvement of three parties, distinct supplies (main and ancillary), and the intermediary acting in a supportive role without supplying the main service. Sub-contractors are not intermediaries. Illustrations highlight scenarios to distinguish intermediary services. The circular emphasizes that specific cases should be evaluated based on these principles.
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