Intermediary services scope clarified: facilitation between three parties distinguishes ancillary intermediary supply from main supply. Scope of Intermediary under GST: an intermediary arranges or facilitates a supply of goods, services or securities between two or more other persons and does not include a person who supplies the main goods or services on his own account. Intermediary services require (i) at least three parties, (ii) two distinct supplies - a main supply between principals and an ancillary facilitation service - and (iii) a facilitator role such as agent or broker. Sub-contractors supplying the main service on principal basis are excluded. Place of supply rules apply when supplier or recipient is outside India.
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Provisions expressly mentioned in the judgment/order text.
Intermediary services scope clarified: facilitation between three parties distinguishes ancillary intermediary supply from main supply.
Scope of Intermediary under GST: an intermediary arranges or facilitates a supply of goods, services or securities between two or more other persons and does not include a person who supplies the main goods or services on his own account. Intermediary services require (i) at least three parties, (ii) two distinct supplies - a main supply between principals and an ancillary facilitation service - and (iii) a facilitator role such as agent or broker. Sub-contractors supplying the main service on principal basis are excluded. Place of supply rules apply when supplier or recipient is outside India.
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