https://www.taxtmi.com/circulars?id=65160 Clarification explains that an intermediary under the IGST Act arranges or facilitates a main supply of goods, services or securities between two or more persons but does not include a person who supplies the main supply on his own account. It requires at least three parties, distinguishes the ancillary intermediary supply from the principal main supply, excludes subcontractors who provide the main supply, and limits invocation of the place of supply rule to cases where supplier or recipient is outside India. en-us Thu, 30 Sep 2021 00:00:00 +0530 Wed, 20 Oct 2021 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65160 Clarification explains that an intermediary under the IGST Act arranges or facilitates a main supply of goods, services or securities between two or more persons but does not include a person who supplies the main supply on his own account. It requires at least three parties, distinguishes the ancillary intermediary supply from the principal main supply, excludes subcontractors who provide the main supply, and limits invocation of the place of supply rule to cases where supplier or recipient is outside India. Circulars GST - States Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65160