https://www.taxtmi.com/manuals?id=2502 Place of supply for intermediary services is generally the location of the supplier where either the supplier or recipient is outside India. Intermediary means a broker, agent, or similar person who arranges or facilitates a supply between two or more persons, but does not supply the main service on his own account. The concept requires at least three parties, two distinct supplies, and excludes principal-to-principal supplies and subcontracting. Circulars also clarify that certain advertising and data hosting arrangements are not intermediary services, while a limited exemption applies where both supplier and recipient of goods are outside the taxable territory. en-us Mon, 20 Mar 2023 11:20:00 +0530 Mon, 13 Apr 2026 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2502 Place of supply for intermediary services is generally the location of the supplier where either the supplier or recipient is outside India. Intermediary means a broker, agent, or similar person who arranges or facilitates a supply between two or more persons, but does not supply the main service on his own account. The concept requires at least three parties, two distinct supplies, and excludes principal-to-principal supplies and subcontracting. Circulars also clarify that certain advertising and data hosting arrangements are not intermediary services, while a limited exemption applies where both supplier and recipient of goods are outside the taxable territory. Manuals GST Mon, 20 Mar 2023 11:20:00 +0530 https://www.taxtmi.com/manuals?id=2502