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The Integrated Goods and Services Tax Act, 2017
CHAPTER I - PRELIMINARY

2(13). "intermediary"

In this Act, unless the context otherwise requires,-

(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;