Supreme Court Decision Brings Clarity to ‘Intermediary Services’ Scope under GST Regime

• The Union of India contested decisions favoring the assessee regarding ‘intermediary services’ under the GST regime
• The Chandigarh Bench of the Tribunal ruled that an entity providing a main service on a principal-to-principal basis does not qualify as an ‘intermediary’
• The High Court of Punjab & Haryana dismissed the appeal related to taxability but allowed the Department to approach the Supreme Court
• The Supreme Court dismissed the Department’s appeal on July 10, 2024, potentially bringing finality to the ‘intermediary services’ issue
• This ruling is significant for ITES and similar companies.

Source: a2ztaxcorp.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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