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of <h1>Tripura Government Clarifies GST 'Intermediary' Services; Aligns with CBIC Guidelines on Brokers and Agents' Roles.</h1> The circular issued by the Government of Tripura clarifies the scope of 'Intermediary' services under the GST law, aligning with the Central Board of Indirect Taxes and Customs' guidelines. An intermediary is defined as a broker or agent who facilitates the supply of goods, services, or securities between parties but does not supply these on their own account. Key requirements include the presence of three parties and two distinct supplies: the main supply and the ancillary supply. Sub-contracting is not considered intermediary service. The circular includes illustrative examples to clarify these principles and emphasizes the need for uniformity in implementation.
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