Appellant Isn’t an Intermediary Without Facilitating Third-Party Services

Boks Business Services Pvt Ltd Vs Commissioner of Central Goods And Services Tax Delhi South And Anr (Delhi High Court) Appellant is not intermediary if is neither facilitating provision of services by a third entity nor acting as a middleman for procuring such services for its affiliate Introduction: In a pivotal judgment, the Delhi High Court recently delved into the definition of an “intermediary” under the Integrated Goods and Services Tax Act, 2017 (IGST Act). This decision has notable implications for businesses engaged in providing services to foreign affiliates. Defining th...