https://www.taxtmi.com/circulars?id=67559 Intermediary under GST is a broker, agent or similar person who arranges or facilitates the supply of goods, services or securities between two or more persons and excludes anyone who supplies the main supply on their own account. Key requirements: at least three parties, two distinct supplies (main supply and ancillary intermediary service), and a subsidiary facilitative role. Subcontractors who perform the main supply and suppliers acting on principal-to-principal basis are excluded. Place of supply rules for intermediary services apply only where supplier or recipient is outside India. en-us Fri, 24 Sep 2021 00:00:00 +0530 Mon, 24 Jun 2024 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67559 Intermediary under GST is a broker, agent or similar person who arranges or facilitates the supply of goods, services or securities between two or more persons and excludes anyone who supplies the main supply on their own account. Key requirements: at least three parties, two distinct supplies (main supply and ancillary intermediary service), and a subsidiary facilitative role. Subcontractors who perform the main supply and suppliers acting on principal-to-principal basis are excluded. Place of supply rules for intermediary services apply only where supplier or recipient is outside India. Circulars GST - States Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67559