https://www.taxtmi.com/circulars?id=70866 Intermediary services under GST require three parties, a main supply between two principals, and a distinct ancillary service of arranging or facilitating that supply. The intermediary must act in a supportive broker- or agent-like capacity and cannot itself supply the relevant goods, services or securities on a principal-to-principal basis. A subcontractor performing the substantive outsourced service on its own account is not an intermediary, even when dealing with the principal supplier's customer. The special place-of-supply rule applies only where either supplier or recipient is located outside India. en-us Thu, 14 Oct 2021 00:00:00 +0530 Thu, 20 Aug 2026 14:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70866 Intermediary services under GST require three parties, a main supply between two principals, and a distinct ancillary service of arranging or facilitating that supply. The intermediary must act in a supportive broker- or agent-like capacity and cannot itself supply the relevant goods, services or securities on a principal-to-principal basis. A subcontractor performing the substantive outsourced service on its own account is not an intermediary, even when dealing with the principal supplier's customer. The special place-of-supply rule applies only where either supplier or recipient is located outside India. Circulars GST - States Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70866