Intermediary services: facilitation between parties is an ancillary supply distinct from the principal supply, affecting GST characterisation. Clarification explains that an intermediary under the IGST Act arranges or facilitates a main supply of goods, services or securities between two or more persons but does not include a person who supplies the main supply on his own account. It requires at least three parties, distinguishes the ancillary intermediary supply from the principal main supply, excludes subcontractors who provide the main supply, and limits invocation of the place of supply rule to cases where supplier or recipient is outside India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Intermediary services: facilitation between parties is an ancillary supply distinct from the principal supply, affecting GST characterisation.
Clarification explains that an intermediary under the IGST Act arranges or facilitates a main supply of goods, services or securities between two or more persons but does not include a person who supplies the main supply on his own account. It requires at least three parties, distinguishes the ancillary intermediary supply from the principal main supply, excludes subcontractors who provide the main supply, and limits invocation of the place of supply rule to cases where supplier or recipient is outside India.
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