https://www.taxtmi.com/circulars?id=65322 Clarification explains that an intermediary arranges or facilitates the supply of goods, services or securities between two or more persons and does not supply the main service on his own account; it requires at least three parties, comprises two distinct supplies (main supply and ancillary intermediary service), and excludes persons supplying the main service on a principal-to-principal basis or sub-contractors who provide the main supply. Place-of-supply rules for intermediary services apply only when supplier or recipient is outside India. en-us Fri, 24 Sep 2021 00:00:00 +0530 Tue, 04 Jan 2022 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65322 Clarification explains that an intermediary arranges or facilitates the supply of goods, services or securities between two or more persons and does not supply the main service on his own account; it requires at least three parties, comprises two distinct supplies (main supply and ancillary intermediary service), and excludes persons supplying the main service on a principal-to-principal basis or sub-contractors who provide the main supply. Place-of-supply rules for intermediary services apply only when supplier or recipient is outside India. Circulars GST - States Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65322