India Customs Agency Clarifies Intermediary Services Under GST Law

The Indian Central Board of Excise and Customs Sept. 20 issued Circular No. 159/15/2021-GST, clarifying the scope of intermediary services under the GST law. The clarification explains that: 1) intermediary services involve three parties in the supply of goods, or services, or securities, with one of them acting as a facilitator providing an ancillary supply separate from the main supply between two parties; 2) individuals involved in the main supply aren’t considered suppliers of intermediary services; 3) the role of an intermediary is merely supportive of the main supply; 4) sub-contracting of services isn’t an intermediary service; and 5) the ...