Intermediary services: facilitative role between principals distinguishes intermediary status and excludes subcontracting or principal supply. Intermediary means a broker, agent or similar person who arranges or facilitates a main supply of goods, services or securities between two or more persons and excludes anyone who supplies the main supply on their own account. Core prerequisites are a minimum of three parties, two distinct supplies (main and ancillary), and a subsidiary facilitative role. Subcontracting where the subcontractor supplies the main service on a principal-to-principal basis is not intermediary service. Place-of-supply rules for intermediary services apply only when supplier or recipient is outside India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Intermediary services: facilitative role between principals distinguishes intermediary status and excludes subcontracting or principal supply.
Intermediary means a broker, agent or similar person who arranges or facilitates a main supply of goods, services or securities between two or more persons and excludes anyone who supplies the main supply on their own account. Core prerequisites are a minimum of three parties, two distinct supplies (main and ancillary), and a subsidiary facilitative role. Subcontracting where the subcontractor supplies the main service on a principal-to-principal basis is not intermediary service. Place-of-supply rules for intermediary services apply only when supplier or recipient is outside India.
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