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    <title>How is taxation done between three parties when the middle party is working on a commission basis without letting the other two transact with each other</title>
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    <description>Where a portal takes commission to arrange services between companies and individuals, the portal is an intermediary-a facilitator who does not supply the underlying service on its own account-and may invoice companies for its commission. The individual provides the primary service to the company and the company/individual supply relationship generates the principal taxable supply and corresponding invoice; routing payments via the portal does not alter these tax characters.</description>
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      <description>Where a portal takes commission to arrange services between companies and individuals, the portal is an intermediary-a facilitator who does not supply the underlying service on its own account-and may invoice companies for its commission. The individual provides the primary service to the company and the company/individual supply relationship generates the principal taxable supply and corresponding invoice; routing payments via the portal does not alter these tax characters.</description>
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      <law>GST</law>
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