Export of services: Clarifies when ITeS suppliers and intermediaries qualify for export treatment under GST. Clarifies when ITeS suppliers are treated as intermediaries under the IGST definition and when they may claim export of services benefits. Suppliers who provide ITeS services on their own account are not intermediaries; those who merely arrange or facilitate a client's supply (logistics, clearances, delivery and support) are intermediaries. Mixed cases depend on facts and the principal supply. Non-intermediary suppliers meeting export conditions-supplier in India, recipient and place of supply outside India, payment in convertible foreign exchange, and not merely distinct establishments-may avail export benefits.
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.
Export of services: Clarifies when ITeS suppliers and intermediaries qualify for export treatment under GST.
Clarifies when ITeS suppliers are treated as intermediaries under the IGST definition and when they may claim export of services benefits. Suppliers who provide ITeS services on their own account are not intermediaries; those who merely arrange or facilitate a client's supply (logistics, clearances, delivery and support) are intermediaries. Mixed cases depend on facts and the principal supply. Non-intermediary suppliers meeting export conditions-supplier in India, recipient and place of supply outside India, payment in convertible foreign exchange, and not merely distinct establishments-may avail export benefits.
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