https://www.taxtmi.com/circulars?id=70673 Intermediary service requires three parties, comprising two principals making the main supply and a third person who separately arranges or facilitates that supply in a supportive agent-like role. A person supplying the main goods, services or securities on a principal-to-principal basis is excluded. Subcontractors performing the main service, wholly or partly, are not intermediaries merely because they interact with the customer. Classification depends on the contractual terms and facts of each arrangement, while the special place-of-supply rule applies only where either service provider or recipient is outside India. en-us Tue, 28 Sep 2021 00:00:00 +0530 Tue, 04 Aug 2026 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70673 Intermediary service requires three parties, comprising two principals making the main supply and a third person who separately arranges or facilitates that supply in a supportive agent-like role. A person supplying the main goods, services or securities on a principal-to-principal basis is excluded. Subcontractors performing the main service, wholly or partly, are not intermediaries merely because they interact with the customer. Classification depends on the contractual terms and facts of each arrangement, while the special place-of-supply rule applies only where either service provider or recipient is outside India. Circulars GST - States Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70673