Meaning of Intermediary
Section 2(13) of the IGST Act 2017, an intermediary includes broker or an agent or any other person by whatever name called, who arranges or facilitates the supply of goods or services or securities between two or more persons.
Exclusions: –
Who supplies goods, services or securities on his own account.
Source Taxguru
More newsitems related to ”Intermediaries” in India can be found HERE
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