CBIC issues clarificatory circular on the long debated intermediary issue bringing in some relief to taxpayers

September 21, 2021

CBIC issues a laudable circular clarifying the scope of intermediary services. Laying down certain principles and extending illustrative means for better application, the government has taken a step forward in paving the way for clarity on pending litigations especially in case of exports being taxed under the veil of intermediaries. This circular could serve as a map for tax direction across sectors.  

Circular No 159/15/2021-GST dated September 20, 2021