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of <h1>Manipur Tax Department Clarifies GST Classification for ITeS Providers: Own Account vs. Intermediaries Under IGST Act.</h1> The circular issued by the Department of Taxes, Manipur, clarifies the classification of Information Technology enabled Services (ITeS) under the Goods and Services Tax (GST) framework. It distinguishes between ITeS providers acting on their own account and those acting as intermediaries. The circular outlines three scenarios: ITeS suppliers providing services on their own account are not intermediaries; those facilitating supply for foreign clients are intermediaries; and mixed service providers' status depends on specific circumstances. It also states that non-intermediary ITeS providers can qualify for export benefits if they meet certain criteria under the IGST Act.
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