https://www.taxtmi.com/circulars?id=70999 Intermediary services require three parties, a distinct main supply between two principals, and an ancillary service arranging or facilitating that supply. The intermediary must act in a supportive broker-, agent- or similar capacity and cannot itself supply the main goods, services or securities on a principal-to-principal basis. Subcontractors performing all or part of the main service on their own account are excluded. Classification depends on the contractual terms and actual role performed. The special place-of-supply rule applies only where either the intermediary supplier or recipient is located outside India. en-us Tue, 26 Oct 2021 00:00:00 +0530 Thu, 27 Aug 2026 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70999 Intermediary services require three parties, a distinct main supply between two principals, and an ancillary service arranging or facilitating that supply. The intermediary must act in a supportive broker-, agent- or similar capacity and cannot itself supply the main goods, services or securities on a principal-to-principal basis. Subcontractors performing all or part of the main service on their own account are excluded. Classification depends on the contractual terms and actual role performed. The special place-of-supply rule applies only where either the intermediary supplier or recipient is located outside India. Circulars GST - States Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70999