Scope of intermediary services clarified as ancillary arrangements requiring third parties, with exclusions and illustrative guidance. The Odisha Commissionerate adopts CBIC circulars clarifying GST operative points: intermediary services are ancillary arrangements requiring at least three parties and exclude principal suppliers and subcontractors; debit note date governs time bar for ITC on debit notes from the amendment effective date; e invoice QR with IRN suffices instead of physical invoice during movement; export of services condition (v) excludes transactions between establishments of the same person but treats Indian incorporated related companies and foreign companies as separate persons so supplies between them may qualify as export; refunds for tax paid under incorrect heads may be claimed within two years from payment under the correct head; multiple GST classification and rate clarifications and service rate rulings are provided per GST Council recommendations.