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Taxability Of Intermediary Services

by Smita Singh and Adwitiya Bijawargiya
Singh & Associates

Section 2(13) of the IGST Act defines “Intermediary” as a broker, an agent or any other person who arranges or facilitates the supply of goods or services between two or more persons. But it specifically excludes a person who supplies such goods or services or both or securities on his own account.

Source: mondaq.com

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