Intermediary Service _ Key tests for determination

Author
View profile
Last updated: 16 January 2020
Quick Summary
This document, 'Intermediary Service: Key tests for determination', from NITYA's Outlook Issue 37, clarifies the complex issue of what constitutes an intermediary service under GST. It outlines three key tests derived from legal judgments and the IGST Act to help businesses determine if their services qualify as intermediary. This guide is essential for understanding GST implications, particularly for businesses involved in cross-border transactions or providing support services.

File details
PDF 758 KB 0 downloads GST
File description
NITYA’s Outlook_Issue 37 _Intermediary Service _ Key tests for determination #pdf
Download PDF 758 KB Like
Submitted by · Posted 16 January 2020 · Other files by Nitya Tax Associates · Report
Comments

Recent Files in GST

View more →
PDF

FAQs in relation to Recommendations of the 57th GST Council Meeting

14 October 2026 Download
PDF

FAQs on Reforms related to Litigation Management

13 October 2026 Download
PDF

FAQs on refund of ITC accumulated on account of inward supply of input services and capital goods

13 October 2026 Download
PDF

FAQs on Simplified Registration Schemes for ECO Sellers

10 October 2026 Download
PDF

FAQs On Cancellation of GST Registration

10 October 2026 Download
PDF

FAQs On Amendment in GST Registration

10 October 2026 Download

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Sanjay SharmaSanjay SharmaPro Member Jagdeep KaurJagdeep KaurPro Member Rama Bhupala Reddy MudiyalaRama Bhupala Reddy MudiyalaPro Member ajay khannaajay khannaPro Member Nandkishore VishwakarmaNandkishore Vishwakarma
Subscribe to Pro
Join an elite circle of professionals


Popular Files


  1. RBI Bulletin: October 2026
  2. RBI issues guidelines on the implementation of Leverage Ratio 2017 Standard
  3. ICAI Students' Journal - Nov 2026
  4. RTPs for CA Foundation Jan 2027 Exams
  5. RTPs for CA Intermediate Jan 2027 Exams

Latest Job Openings

View all
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details