Intermediary classification determines when ITeS suppliers qualify as export of services under GST and when export benefits apply. Intermediary status depends on whether the supplier arranges/facilitates supplies or supplies services on its own account; ITeS suppliers providing services on their own account are not intermediaries, whereas those merely arranging facilitation (logistics, order placement, clearances, post-sales support) are intermediaries. Mixed cases require factual determination focusing on the principal supply. Non-intermediary ITeS suppliers may qualify as export of services only if statutory conditions regarding supplier and recipient locations, place of supply, convertible foreign exchange payment, and distinct person status are satisfied.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Intermediary classification determines when ITeS suppliers qualify as export of services under GST and when export benefits apply.
Intermediary status depends on whether the supplier arranges/facilitates supplies or supplies services on its own account; ITeS suppliers providing services on their own account are not intermediaries, whereas those merely arranging facilitation (logistics, order placement, clearances, post-sales support) are intermediaries. Mixed cases require factual determination focusing on the principal supply. Non-intermediary ITeS suppliers may qualify as export of services only if statutory conditions regarding supplier and recipient locations, place of supply, convertible foreign exchange payment, and distinct person status are satisfied.
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