Transporter Services

you have mentioned intermediary means agent

yes as an agent

As per section 24(vii) of the CGST act 2017 an  agent  requries compulsary registration  .irrespective  of trunover 

1)  If agent is taking only commission  then the bill is being raise by principal to client directly ,so in this case the  principal will file GST retrun . 

2) If principal  raising bill to agent & agent further raising bill to client in this case both agent &  principal will file GST retrun .

   you have to take more opinion  

 

 

per section 24 CGST act ( compulsory registration)

vii] persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;

AND

As per definition of agent
Section 2(5) of The Central Goods and Services Tax Act, 2017 provides for definition of agent as follows: “agents” means a person including a factor, broker, commission agent, arhatia, del credere agent, or an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another.

So commssion agent has to registered irrespective of turnover

ok Prasad nilugal , but in case 2 what will be the taxable value of services in case of both agent and principal ?

Read rule 29 of the CGST rules 2017 for determination of value of supply . In case of pure agent read rule 33 of the CGST rules 2017