Intermediary services under GST depend on facilitation between parties, separate value, and exclusion of principal-to-principal supply. The GST concept of intermediary covers a broker, agent, or similar person who arranges or facilitates the supply of goods, services, or securities between two or more persons, but excludes a person who supplies on his own account. Intermediary status requires at least three parties, two distinct supplies, separate identification of the facilitation value, and a facilitation role rather than performance of the main service. Travel agents, tour operators, commission agents for services, and recovery agents may qualify, while subcontracting or supplying the main service on one's own account does not.
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 under GST depend on facilitation between parties, separate value, and exclusion of principal-to-principal supply.
The GST concept of intermediary covers a broker, agent, or similar person who arranges or facilitates the supply of goods, services, or securities between two or more persons, but excludes a person who supplies on his own account. Intermediary status requires at least three parties, two distinct supplies, separate identification of the facilitation value, and a facilitation role rather than performance of the main service. Travel agents, tour operators, commission agents for services, and recovery agents may qualify, while subcontracting or supplying the main service on one's own account does not.
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