How is taxation done between three parties when the middle party is working on a commission basis without letting the other two transact with each other

[Jijo Mathew]

There is an Internet portal where we have companies and individuals registered.

The portal provides companies the service of Individuals

Payment model is like, Companies pays portal, Portal pays individuals , Portal take commission from the companies for the services provided by the individuals

What all taxes are involved in these transactions ? Who all can generate an Invoice ?

1. Payment from companies to Internet portal for facilitating service

2. Internet portal to Individuals for providing service for the companies

AI Summary

Intermediary classification under GST: portals treated as facilitators charging commission and invoicing companies for that service.
Where a portal takes commission to arrange services between companies and individuals, the portal is an intermediary-a facilitator who does not supply the underlying service on its own account-and may invoice companies for its commission. The individual provides the primary service to the company and the company/individual supply relationship generates the principal taxable supply and corresponding invoice; routing payments via the portal does not alter these tax characters.