https://www.taxtmi.com/article/detailed?id=16613 Centralised procurement services performed by a foreign group entity on its own account are not intermediary services merely because the arrangement involves supplier identification, negotiation, coordination, or facilitation for an Indian group company. The decisive question is whether the provider is only arranging or facilitating a supply between two principals, or is itself supplying procurement support as an independent contractor on a principal-to-principal basis. The own-account exclusion in the definition of intermediary under the IGST framework applies where the provider acts as a service supplier and not as a broker or agent. en-us Wed, 10 Jun 2026 07:28:22 +0530 Wed, 10 Jun 2026 07:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16613 Centralised procurement services performed by a foreign group entity on its own account are not intermediary services merely because the arrangement involves supplier identification, negotiation, coordination, or facilitation for an Indian group company. The decisive question is whether the provider is only arranging or facilitating a supply between two principals, or is itself supplying procurement support as an independent contractor on a principal-to-principal basis. The own-account exclusion in the definition of intermediary under the IGST framework applies where the provider acts as a service supplier and not as a broker or agent. Articles Goods and Services Tax - GST Wed, 10 Jun 2026 07:28:22 +0530 https://www.taxtmi.com/article/detailed?id=16613