https://www.taxtmi.com/circulars?id=67503 Intermediary means a broker, agent or similar person who arranges or facilitates a main supply of goods, services or securities between two or more persons and excludes anyone who supplies the main supply on their own account. Core prerequisites are a minimum of three parties, two distinct supplies (main and ancillary), and a subsidiary facilitative role. Subcontracting where the subcontractor supplies the main service on a principal-to-principal basis is not intermediary service. Place-of-supply rules for intermediary services apply only when supplier or recipient is outside India. en-us Fri, 08 Oct 2021 00:00:00 +0530 Mon, 10 Jun 2024 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67503 Intermediary means a broker, agent or similar person who arranges or facilitates a main supply of goods, services or securities between two or more persons and excludes anyone who supplies the main supply on their own account. Core prerequisites are a minimum of three parties, two distinct supplies (main and ancillary), and a subsidiary facilitative role. Subcontracting where the subcontractor supplies the main service on a principal-to-principal basis is not intermediary service. Place-of-supply rules for intermediary services apply only when supplier or recipient is outside India. Circulars GST - States Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67503