TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Andhra Pradesh Clarifies GST Classification for ITeS Suppliers: Differentiates Between Direct Service Providers and Intermediaries.</h1> The circular issued by the Andhra Pradesh Commercial Taxes Department addresses clarifications regarding the supply of Information Technology enabled Services (ITeS) under the GST law. It differentiates between suppliers of ITeS services and intermediaries as defined under the Integrated Goods and Services Tax Act. The scenarios where suppliers of ITeS services, such as call centers and data processing, may or may not be classified as intermediaries based on whether they supply services on their own account or merely facilitate transactions. It also clarifies that non-intermediary ITeS suppliers can benefit from export of services if they meet specific criteria. Field officers are advised to disseminate this information.
TaxTMI 
TaxTMI 
