Intermediary services clarified: arranging or facilitating supplies is distinct from supplying the main service, exclusions specified. Clarification defines an intermediary as one who arranges or facilitates supply of goods, services or securities between two or more persons and excludes any person who supplies the main goods, services or securities on his own account. It requires at least three parties, two distinct supplies (main and ancillary), a subsidiary agent/broker role for the intermediary, and excludes subcontracting. The place-of-supply provision for intermediary services applies only when the supplier or recipient is located outside India. Classification depends on contractual facts and the characteristics listed.
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Intermediary services clarified: arranging or facilitating supplies is distinct from supplying the main service, exclusions specified.
Clarification defines an intermediary as one who arranges or facilitates supply of goods, services or securities between two or more persons and excludes any person who supplies the main goods, services or securities on his own account. It requires at least three parties, two distinct supplies (main and ancillary), a subsidiary agent/broker role for the intermediary, and excludes subcontracting. The place-of-supply provision for intermediary services applies only when the supplier or recipient is located outside India. Classification depends on contractual facts and the characteristics listed.
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