https://www.taxtmi.com/manuals?id=2488 The GST concept of intermediary covers a broker, agent, or similar person who arranges or facilitates the supply of goods, services, or securities between two or more persons, but excludes a person who supplies on his own account. Intermediary status requires at least three parties, two distinct supplies, separate identification of the facilitation value, and a facilitation role rather than performance of the main service. Travel agents, tour operators, commission agents for services, and recovery agents may qualify, while subcontracting or supplying the main service on one's own account does not. en-us Mon, 13 Mar 2023 18:20:00 +0530 Mon, 15 Jun 2026 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2488 The GST concept of intermediary covers a broker, agent, or similar person who arranges or facilitates the supply of goods, services, or securities between two or more persons, but excludes a person who supplies on his own account. Intermediary status requires at least three parties, two distinct supplies, separate identification of the facilitation value, and a facilitation role rather than performance of the main service. Travel agents, tour operators, commission agents for services, and recovery agents may qualify, while subcontracting or supplying the main service on one's own account does not. Manuals GST Mon, 13 Mar 2023 18:20:00 +0530 https://www.taxtmi.com/manuals?id=2488