Information Technology Enabled Services clarifications distinguish own-account supply from intermediary facilitation and export of services eligibility. Clarification is issued on the GST treatment of Information Technology Enabled Services supplied to recipients outside India, especially whether such supplies amount to intermediary services or exports of services. A supplier of ITeS or back-end services rendered on its own account is not an intermediary merely because the services are provided to, or for, a foreign client or its consumers. However, where the supplier only arranges or facilitates supplies between a foreign client and its consumers, it is an intermediary. Mixed cases depend on the facts and the principal supply. A non-intermediary supplier may avail export of services treatment if the statutory conditions are met.