https://www.taxtmi.com/circulars?id=65293 The circular clarifies that an Intermediary arranges or facilitates a main supply of goods, services or securities between two or more other persons and does not supply the main supply on his own account; classification requires a minimum of three parties, two distinct supplies (main and ancillary), and a facilitator role such as agent or broker, while principal-to-principal supply and subcontracting of the main supply are excluded from intermediary services. en-us Tue, 14 Dec 2021 00:00:00 +0530 Thu, 16 Dec 2021 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65293 The circular clarifies that an Intermediary arranges or facilitates a main supply of goods, services or securities between two or more other persons and does not supply the main supply on his own account; classification requires a minimum of three parties, two distinct supplies (main and ancillary), and a facilitator role such as agent or broker, while principal-to-principal supply and subcontracting of the main supply are excluded from intermediary services. Circulars GST - States Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65293