Intermediary status affects export of services classification and eligibility for export benefits under GST law. Clarification explains that a supplier of ITeS services who supplies services on his own account is not an intermediary under the IGST Act, while a supplier whose role is merely to arrange or facilitate the supply of goods or services for a foreign client will be an intermediary; where both activities occur classification depends on facts and which service is the principal supply. A non intermediary supplier may qualify as export of services if supplier and recipient locations, place of supply, convertible foreign exchange payment and independent establishment criteria are satisfied.