Export of services clarified: ITeS suppliers not acting as intermediaries can qualify as export when export conditions are met. Clarification explains that suppliers of ITeS services who provide those services on their own account are not intermediary under the integrated GST definition, while suppliers who merely arrange or facilitate a client's supply (pre delivery, delivery and post delivery support) are intermediaries. Mixed cases combining ITeS on own account and facilitation/support services require a facts and circumstances analysis to identify the principal supply. Non intermediary ITeS suppliers may qualify as export of services if they meet the criteria of supplier and recipient locations, place of supply outside India, receipt of payment in convertible foreign exchange, and not being merely establishments of a distinct person.
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Export of services clarified: ITeS suppliers not acting as intermediaries can qualify as export when export conditions are met.
Clarification explains that suppliers of ITeS services who provide those services on their own account are not intermediary under the integrated GST definition, while suppliers who merely arrange or facilitate a client's supply (pre delivery, delivery and post delivery support) are intermediaries. Mixed cases combining ITeS on own account and facilitation/support services require a facts and circumstances analysis to identify the principal supply. Non intermediary ITeS suppliers may qualify as export of services if they meet the criteria of supplier and recipient locations, place of supply outside India, receipt of payment in convertible foreign exchange, and not being merely establishments of a distinct person.
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