Circular No.ES/156/2021-22 24th September, 2021
To: Members of the Council
Sub: Clarification on doubts related to scope of “Intermediary”
CBIC has issued Circular No. 159/15/2021-GST dated 20th September, 2021 clarifying doubts related to scope of “Intermediary”.
Representations have been received by CBIC from members of Trade citing ambiguity caused in interpretation of the scope of “Intermediary services” in the GST Law. Now, the CBIC has examined the issues and provided clarification in this regard.
This circular provides clarification on scope of Intermediary & its services and also the primary requirements or basic pre-requisites for intermediary services are specified.
For detailed information, members may kindly refer to Circular No. 159/15/2021-GST dated 20th September, 2021.