Circular on Clarification on doubts related to scope of “Intermediary” (dated – 20.09.2021) – CBIC
View PdfCircular on Clarification on doubts related to scope of “Intermediary” (dated – 20.09.2021) – CBIC
- Representations have been received citing ambiguity caused in interpretation of the scope of “Intermediary services” in the GST Law. The matter has been examined. In view of the difficulties being faced by the trade and industry and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”), hereby clarified in the attached circular. ETC.,
