TaxTMI 
TaxTMI 
HSN/SAC Code for intermediary agency services? providing customer leads or customers
HSN Code for agency servicers
16 May 2025 
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Intermediary services classification: lead-generation and broker roles attract intermediary service treatment and corresponding GST liability.
Classification of agency services hinges on whether activities like supplying leads or connecting buyers and sellers constitute intermediary services. Where the provider facilitates transactions by introducing parties or earning commission/referral fees, the service aligns with SAC 9971.39 (Other Intermediary Services) and is treated as intermediary activity for GST. Distinct marketing, advisory, or advertising services should be classified under alternative SAC/HSN headings; factual specifics are necessary for accurate coding. (AI Summary)
Classification of agency services hinges on whether activities like supplying leads or connecting buyers and sellers constitute intermediary services. Where the provider facilitates transactions by introducing parties or earning commission/referral fees, the service aligns with SAC 9971.39 (Other Intermediary Services) and is treated as intermediary activity for GST. Distinct marketing, advisory, or advertising services should be classified under alternative SAC/HSN headings; factual specifics are necessary for accurate coding. (AI Summary)