QUESTION
Thanks for your opinion on our recent query raised 8th July 2019. But our issue regarding whether it will service provided as an Intermediary or not is still open. Because as per Sec 13 (8) of IGST Act, 2017, the place of supply in case of Intermediary services will be the location of supplier of service. Please give your opinion on the same also.

ANSWER

As already mentioned that the service provided will be considered as Intermediary service only if it is covered under the definition. SECTION 2 of IGST Act
(13) 'intermediary' means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account.

You have to make a detail list of service provided by your client to their customer (by Subsidiary to Holding Company). The Classification of service as well as Place of supply will vary from service to service as per Section 12/13 of IGST Act and various definitions given in Section 2.

Some of the services done by your client may be intermediary and some may be Business Support services etc.