Export of services: ITeS suppliers (non intermediaries) qualify if supplier, recipient, place and foreign exchange payment criteria are met. Clarification that intermediary status hinges on whether a supplier arranges or facilitates supplies for others or supplies services on his own account; ITeS activities supplied on the supplier's own account (such as back office, call centres, data processing, payroll, website services) are not intermediaries, while facilitative back end support services that arrange or enable a client's supply are intermediaries. Mixed cases require fact specific determination of the principal supply. Non intermediary ITeS suppliers may qualify as export of services only if supplier and recipient locations, place of supply, receipt of payment in convertible foreign exchange, and distinct establishment conditions are all 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.
Export of services: ITeS suppliers (non intermediaries) qualify if supplier, recipient, place and foreign exchange payment criteria are met.
Clarification that intermediary status hinges on whether a supplier arranges or facilitates supplies for others or supplies services on his own account; ITeS activities supplied on the supplier's own account (such as back office, call centres, data processing, payroll, website services) are not intermediaries, while facilitative back end support services that arrange or enable a client's supply are intermediaries. Mixed cases require fact specific determination of the principal supply. Non intermediary ITeS suppliers may qualify as export of services only if supplier and recipient locations, place of supply, receipt of payment in convertible foreign exchange, and distinct establishment conditions are all satisfied.
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