Intermediary services are ancillary facilitation of a main supply; place of supply rules determine applicable GST treatment.
The document defines an intermediary as a person who arranges or facilitates supply of goods, services or securities between parties but excludes suppliers acting on their own account. It distinguishes the main supply between principals from the ancillary supply of facilitation constituting intermediary services, explains that subcontractors providing the contracted service to the contractor are not intermediaries, and applies these principles through examples and sectoral clarifications on place-of-supply and GST consequences. (AI Summary)