TMI BlogApplicant Not Intermediary: Service Supply Analyzed Under GST, Fails Facilitation Test from Education Guide.Nature of supply of service - Support services or Intermediary service - applying the test mentioned in the Education Guide, held that, applicant is not a person who arranges or facilitate supply of services between two or more persons. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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