https://www.taxtmi.com/article/detailed?id=10053 The document defines an intermediary as a person who arranges or facilitates supply of goods, services or securities between parties but excludes suppliers acting on their own account. It distinguishes the main supply between principals from the ancillary supply of facilitation constituting intermediary services, explains that subcontractors providing the contracted service to the contractor are not intermediaries, and applies these principles through examples and sectoral clarifications on place-of-supply and GST consequences. en-us Thu, 21 Oct 2021 13:38:45 +0530 Thu, 21 Oct 2021 13:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10053 The document defines an intermediary as a person who arranges or facilitates supply of goods, services or securities between parties but excludes suppliers acting on their own account. It distinguishes the main supply between principals from the ancillary supply of facilitation constituting intermediary services, explains that subcontractors providing the contracted service to the contractor are not intermediaries, and applies these principles through examples and sectoral clarifications on place-of-supply and GST consequences. Articles Goods and Services Tax - GST Thu, 21 Oct 2021 13:38:45 +0530 https://www.taxtmi.com/article/detailed?id=10053