https://www.taxtmi.com/forum/issue?id=115250 A manufacturer-exporter who invoices buyers inclusive of logistics costs cannot be an intermediary because the IGST Act excludes persons who supply goods or services on their own account; intermediaries are limited to arranging or facilitating supplies and receive commission only, whereas charging principal service costs indicates supply on one's own account. en-us Mon, 29 Jul 2019 08:52:14 +0530 Thu, 23 Jan 2025 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115250 A manufacturer-exporter who invoices buyers inclusive of logistics costs cannot be an intermediary because the IGST Act excludes persons who supply goods or services on their own account; intermediaries are limited to arranging or facilitating supplies and receive commission only, whereas charging principal service costs indicates supply on one's own account. Discussion-Forum GST Mon, 29 Jul 2019 08:52:14 +0530 https://www.taxtmi.com/forum/issue?id=115250