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of <h1>Circular Clarifies GST Rules for ITeS: Export Services vs. Intermediaries, Key Scenarios Outlined for Compliance.</h1> The circular addresses clarifications on the supply of Information Technology enabled Services (ITeS) under GST law, particularly regarding their classification as 'export of services' or as 'intermediaries.' It explains that suppliers of ITeS services, such as call centers and data processing, are not considered intermediaries if they supply services on their own account. However, if they facilitate the supply of goods or services for a client abroad, they may be classified as intermediaries. The circular outlines various scenarios and emphasizes that suppliers not classified as intermediaries can benefit from export service provisions if they meet specific criteria.
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