Intermediary status in ITeS services clarified under GST, with guidance on principal-to-principal supply and export treatment. Clarification is issued on the GST treatment of supply of Information Technology Enabled Services (ITeS), focusing on whether the supplier acts as an intermediary or supplies services on its own account. Intermediary services require at least three parties, involve arranging or facilitating a supply between two persons, and are identified through features such as documentary authorization, identifiable commission, and separation from the main supply. The circular illustrates the distinction through call centre, order procurement, insurance claims processing, and technical support examples, and states that a non-intermediary ITeS supplier may qualify for export of services if the statutory conditions are satisfied.