Intermediary services place of supply turns on facilitation versus principal supply, with cross-border advertising and brokerage clarified. Place of supply for intermediary services is generally the location of the supplier where either the supplier or recipient is outside India. An intermediary is a broker, agent, or similar person who arranges or facilitates a main supply between two or more persons and does not supply on his own account. The text distinguishes intermediary facilitation from principal-to-principal supplies and subcontracting, and applies these principles to advertising, data hosting, and stock broking scenarios.