Section 2(13) of IGST Act: Meaning of “Intermediary”

Definition of the term “Intermediary” under the Integrated Goods and Services Tax (IGST) Act, 2017

As per Section 2(13) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account.

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