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of <h1>Haryana Government Clarifies GST Definition of 'Intermediary Services' in Excise Circular; Highlights Key Conditions and Exclusions.</h1> The circular from the Haryana Government's Excise and Taxation Department clarifies the scope of 'intermediary services' under the GST law. It defines an intermediary as a broker, agent, or any person facilitating the supply of goods, services, or securities between parties, excluding those supplying on their account. Key elements include the requirement of three parties, distinct supplies (main and ancillary), and the intermediary's role as supportive rather than principal. Sub-contracting does not qualify as intermediary services. The circular provides illustrations to clarify these concepts, emphasizing that each case must be assessed individually based on its specifics.
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