Intermediary services clarified: role is ancillary and distinct from principal suppliers, excluding subcontractors under GST. An intermediary is a broker, agent or similar person who arranges or facilitates a supply of goods, services or securities between two or more persons and does not include a person who supplies the main goods or services on his own account. Intermediary services are ancillary to a separate main supply and require at least three parties; they are distinct from sub-contracting, where the subcontractor supplies the main service on a principal-to-principal basis. Place-of-supply rules for intermediaries apply only when either the supplier or recipient is located outside India.