https://www.taxtmi.com/circulars?id=67441 Clarification defines an intermediary as one who arranges or facilitates supply of goods, services or securities between two or more persons and excludes any person who supplies the main goods, services or securities on his own account. It requires at least three parties, two distinct supplies (main and ancillary), a subsidiary agent/broker role for the intermediary, and excludes subcontracting. The place-of-supply provision for intermediary services applies only when the supplier or recipient is located outside India. Classification depends on contractual facts and the characteristics listed. en-us Thu, 30 Sep 2021 00:00:00 +0530 Wed, 22 May 2024 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67441 Clarification defines an intermediary as one who arranges or facilitates supply of goods, services or securities between two or more persons and excludes any person who supplies the main goods, services or securities on his own account. It requires at least three parties, two distinct supplies (main and ancillary), a subsidiary agent/broker role for the intermediary, and excludes subcontracting. The place-of-supply provision for intermediary services applies only when the supplier or recipient is located outside India. Classification depends on contractual facts and the characteristics listed. Circulars GST - States Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67441