GST: Scope of “Intermediary” is clarified.(22.09.2021)

GST:

Scope of “Intermediary” is clarified. Intermediary means who arranges or facilitates main supply of goods / services and does not himself provides the main supply. Sub-contracting for a service is not an intermediary service. [Circular No. 159/15/2021-GST]

Leave a Comment

Your email address will not be published. Required fields are marked *