Intermediary services: facilitation between principals is ancillary supply; not applicable to subcontracting or principal-to-principal suppliers. Clarification explains that an intermediary arranges or facilitates the supply of goods, services or securities between two or more persons and does not supply the main service on his own account; it requires at least three parties, comprises two distinct supplies (main supply and ancillary intermediary service), and excludes persons supplying the main service on a principal-to-principal basis or sub-contractors who provide the main supply. Place-of-supply rules for intermediary services apply only when 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 principals is ancillary supply; not applicable to subcontracting or principal-to-principal suppliers.
Clarification explains that an intermediary arranges or facilitates the supply of goods, services or securities between two or more persons and does not supply the main service on his own account; it requires at least three parties, comprises two distinct supplies (main supply and ancillary intermediary service), and excludes persons supplying the main service on a principal-to-principal basis or sub-contractors who provide the main supply. Place-of-supply rules for intermediary services apply only when supplier or recipient is outside India.
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