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of <h1>Understanding Intermediary Roles in GST: Section 2(13) IGST Act Defines Brokers, Agents, and Service Facilitators</h1> An intermediary under the GST framework, as defined in Section 2(13) of the IGST Act, 2017, is a person who facilitates the supply of goods or services between parties without supplying them on their own account. This concept, derived from the Service Tax regime, includes brokers and agents but excludes those providing services on their own account. Key requirements for intermediary services include the involvement of three parties, two distinct supplies, and the intermediary acting as an agent or broker. Examples illustrate scenarios where entities act as intermediaries or provide main services, clarifying their roles under the GST law.
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