Intermediary status for ITeS suppliers determines GST classification and eligibility for export of services treatment abroad. Suppliers providing ITeS on their own account are not intermediaries even when supplying to a client or the client's customers; suppliers who merely arrange or facilitate a foreign client's supply (pre delivery, delivery, post delivery support) are intermediaries. Where both types of services are supplied, intermediary status is fact specific and depends on which service is the principal supply. Non intermediary suppliers that satisfy the export criteria-supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange, and distinct establishments not applicable-may avail export of services treatment.
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 status for ITeS suppliers determines GST classification and eligibility for export of services treatment abroad.
Suppliers providing ITeS on their own account are not intermediaries even when supplying to a client or the client's customers; suppliers who merely arrange or facilitate a foreign client's supply (pre delivery, delivery, post delivery support) are intermediaries. Where both types of services are supplied, intermediary status is fact specific and depends on which service is the principal supply. Non intermediary suppliers that satisfy the export criteria-supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange, and distinct establishments not applicable-may avail export of services treatment.
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