https://www.taxtmi.com/circulars?id=67387 Scope of intermediary under the IGST Act: an intermediary is a broker, agent or any person who arranges or facilitates the supply of goods, services or securities between two or more persons and does not include a person who supplies the main goods, services or securities on his own account. Key prerequisites are a minimum of three parties, two distinct supplies (main supply and ancillary intermediary service), the intermediary's subsidiary role as arranger/facilitator, and exclusion of subcontractors who provide the main supply on a principal-to-principal basis. Place of supply rules under section 13 apply only when supplier or recipient is outside India. en-us Tue, 17 May 2022 00:00:00 +0530 Mon, 06 May 2024 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67387 Scope of intermediary under the IGST Act: an intermediary is a broker, agent or any person who arranges or facilitates the supply of goods, services or securities between two or more persons and does not include a person who supplies the main goods, services or securities on his own account. Key prerequisites are a minimum of three parties, two distinct supplies (main supply and ancillary intermediary service), the intermediary's subsidiary role as arranger/facilitator, and exclusion of subcontractors who provide the main supply on a principal-to-principal basis. Place of supply rules under section 13 apply only when supplier or recipient is outside India. Circulars GST - States Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67387