https://www.taxtmi.com/article/detailed?id=16903 Intermediary classification in outsourced service arrangements turns on whether the Indian entity supplies the contracted service on its own account to the overseas principal, or merely arranges or facilitates a supply between two other persons. Where the Indian entity performs BPO, back-office, IT helpdesk, sourcing or similar support services under a contract with the overseas party, receives consideration from that party, and has no contractual privity with the overseas party's customers, the presence of third-party end-customer benefit does not by itself create intermediary status. The decisive factors are the contract, the flow of consideration, the legal recipient of the service, and the nature of actual performance. en-us Mon, 13 Jul 2026 09:19:59 +0530 Mon, 13 Jul 2026 09:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16903 Intermediary classification in outsourced service arrangements turns on whether the Indian entity supplies the contracted service on its own account to the overseas principal, or merely arranges or facilitates a supply between two other persons. Where the Indian entity performs BPO, back-office, IT helpdesk, sourcing or similar support services under a contract with the overseas party, receives consideration from that party, and has no contractual privity with the overseas party's customers, the presence of third-party end-customer benefit does not by itself create intermediary status. The decisive factors are the contract, the flow of consideration, the legal recipient of the service, and the nature of actual performance. Articles Goods and Services Tax - GST Mon, 13 Jul 2026 09:19:59 +0530 https://www.taxtmi.com/article/detailed?id=16903