Intermediary classification determines whether ITeS suppliers qualify as export of services under GST and export conditions. Clarifies that an intermediary arranges or facilitates supplies but excludes persons supplying services on their own account; suppliers of ITeS providing services on their own account are not intermediaries, while suppliers who only arrange or facilitate pre delivery, delivery, or post delivery support are intermediaries. Mixed supplies require a facts and circumstances inquiry to identify the principal supply. Suppliers who are not intermediaries may qualify as export of services if the supplier and recipient locations, place of supply, convertible foreign exchange receipt, and distinct establishment conditions are 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.
Intermediary classification determines whether ITeS suppliers qualify as export of services under GST and export conditions.
Clarifies that an intermediary arranges or facilitates supplies but excludes persons supplying services on their own account; suppliers of ITeS providing services on their own account are not intermediaries, while suppliers who only arrange or facilitate pre delivery, delivery, or post delivery support are intermediaries. Mixed supplies require a facts and circumstances inquiry to identify the principal supply. Suppliers who are not intermediaries may qualify as export of services if the supplier and recipient locations, place of supply, convertible foreign exchange receipt, and distinct establishment conditions are satisfied.
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