The Central Board of Indirect Taxes and Customs had issued Circular No. 159/15/2021- GST dated September 20, 2021, incorporating significant clarifications relating to scope of “Intermediary” and its applicability on back-office services supplies.
The Circular has clarified that there is broadly no change in the scope of ‘intermediary services’ in the GST regime vis-à-vis the erstwhile Service Tax regime.
Source: alpha-partners.org
