Intermediary services definition clarified: intermediary arranges or facilitates main supply and excludes suppliers and subcontractors. Scope of intermediary under the IGST Act: an intermediary is a broker, agent or any person who arranges or facilitates the supply of goods, services or securities between two or more persons and does not include a person who supplies the main goods, services or securities on his own account. Key prerequisites are a minimum of three parties, two distinct supplies (main supply and ancillary intermediary service), the intermediary's subsidiary role as arranger/facilitator, and exclusion of subcontractors who provide the main supply on a principal-to-principal basis. Place of supply rules under section 13 apply only when supplier or recipient is outside India.
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Provisions expressly mentioned in the judgment/order text.
Intermediary services definition clarified: intermediary arranges or facilitates main supply and excludes suppliers and subcontractors.
Scope of intermediary under the IGST Act: an intermediary is a broker, agent or any person who arranges or facilitates the supply of goods, services or securities between two or more persons and does not include a person who supplies the main goods, services or securities on his own account. Key prerequisites are a minimum of three parties, two distinct supplies (main supply and ancillary intermediary service), the intermediary's subsidiary role as arranger/facilitator, and exclusion of subcontractors who provide the main supply on a principal-to-principal basis. Place of supply rules under section 13 apply only when supplier or recipient is outside India.
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