Registration is mandatory for every intermediary (broker or agent) who facilitates facilitates the supply of goods or services between two or more persons.
Intermediary may be:
-Tour and Travel Agent.
-Facilitator of education service for universities or college
-Stock Brokers
-Land Broker
-etc.
Table of Content:
-What is Intermediary
-Registrations Threshold Limit for Intermediary
-Examples of Intermediary Service Providers
-Place of Supply Whether Inter State or Intra State
-Place of Supply in Case of Export Supply
-Case Study of Global Education Bengal
-CBIC FAQ on Intermediary services
Place of supply in case of intermediary:
Place of supply is very important to ascertain category of tax as CGST+SGST or IGST. Understand place of supply in case of intermediary services
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