Clarification on Intermediary Services: Circular No. 159/15/2021-GST

2025-03-03 09:05:34 02March

02March

Clarification on Intermediary Services: Circular No. 159/15/2021-GST

<p><span>he GST Council's Circular No. 159/15/2021-GST, dated 20th September 2021, provides essential clarifications regarding the scope of "Intermediary Services" under the GST law. This circular aims to clear up ambiguities and ensure uniform implementation of GST provisions across the country. Here are the key highlights:</span></p><p><span><strong>1. Definition of Intermediary</strong></span></p><ul><li><span>As per sub-section (13) of section 2 of the IGST Act, 2017, an intermediary is defined as a broker, agent, or any person who arranges or facilitates the supply of goods, services, or securities between two or more parties, but does not supply such goods or services on their own account.</span></li></ul><p><span><strong>2. Similarity with Service Tax Regime</strong></span></p><ul><li><span>The definition of "intermediary" under GST is largely borrowed from the Service Tax Regime, with the primary difference being the inclusion of the supply of securities under GST.</span></li></ul><p><span><strong>3. Basic Requirements for Intermediary Services</strong></span></p><ul><li><span><strong>Three Parties Involved</strong>: An intermediary involves three parties—the two main supply parties and the intermediary who facilitates the supply.</span></li><li><span><strong>Distinct Supplies</strong>: There are two distinct supplies: the main supply between two principals and the ancillary supply (intermediary service) which is separate from the main supply.</span></li><li><span><strong>Character of an Agent or Broker</strong>: The intermediary must act in a subsidiary role and not provide the main supply themselves.</span></li><li><span><strong>No Supply on Own Account</strong>: An intermediary does not supply goods or services on their own account; they merely arrange or facilitate the main supply.</span></li></ul><p><span><strong>4. Exclusions from Intermediary Services</strong></span></p><ul><li><span><strong>Sub-Contracting</strong>: Sub-contractors who supply the main service are not considered intermediaries.</span></li><li><span><strong>Provision of Main Supply</strong>: If a person supplies the main service on a principal-to-principal basis, they are not considered an intermediary.</span></li></ul><p><span><strong>5. Place of Supply for Intermediary Services</strong></span></p><ul><li><span>The specific provisions for the place of supply of intermediary services under section 13 of the IGST Act apply only when either the supplier or recipient of intermediary services is outside India.</span></li></ul><p><span><strong>6. Illustrations</strong></span></p><ul><li><span>The circular provides several examples to clarify the concept of intermediary services. These include scenarios involving manufacturers, software developers, insurance companies, and BPO firms.</span></li></ul><p><span><strong>Conclusion</strong> Circular No. 159/15/2021-GST provides comprehensive guidelines to distinguish intermediary services from other types of supplies. By adhering to these guidelines, businesses can ensure proper compliance with GST provisions and avoid misinterpretations.</span> <a href="https://cms.plasament.com/storage/circular-20no-20159-14-2021-gst.pdf">circular_20no._20159_14_2021_gst</a><br> </p>

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Key Highlights of Circular No. 219/13/2024-GST
2025-03-04 05:51:09
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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