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of <h1>Delhi Tax Dept Clarifies ITeS and Intermediary Roles Under GST; Key Scenarios for Call Centers and Data Services Explained.</h1> The circular from the Delhi Department of Trade & Taxes addresses clarifications regarding the classification of Information Technology enabled Services (ITeS) and intermediaries under the GST law. It outlines scenarios where suppliers of ITeS in India, such as call centers or data processing services, may or may not be considered intermediaries under the IGST Act. If services are provided on the supplier's own account, they are not intermediaries. However, if they facilitate transactions between clients and customers, they are considered intermediaries. Suppliers not classified as intermediaries may benefit from export of services under specified conditions.
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