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of <h1>Himachal Pradesh Clarifies GST Rules for IT Services: Independent Suppliers vs. Intermediaries, Effective July 18, 2019.</h1> The circular from the Himachal Pradesh Excise and Taxation Department addresses clarifications regarding the supply of Information Technology enabled Services (ITeS) under GST law. It distinguishes between suppliers acting on their own account versus those acting as intermediaries, as defined in the Integrated Goods and Services Tax Act. Three scenarios are outlined: suppliers providing services independently, those facilitating services for clients, and those doing both. The determination of whether a supplier is an intermediary depends on the specifics of each case. Non-intermediary suppliers can qualify for export of services benefits if they meet certain criteria. The circular is effective from July 18, 2019.
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