Intermediary classification for ITeS supplies depends on whether the supplier acts on own account or merely facilitates supply. Clarification is issued on the GST treatment of supply of Information Technology Enabled Services (ITeS) to overseas recipients and on whether such supplies fall within the definition of intermediary services. A supplier rendering ITeS back-end services on its own account is not treated as an intermediary, while a supplier that arranges or facilitates supply between two or more persons, including pre-delivery, delivery and post-delivery support, falls within the intermediary category. Where both types of services are supplied, classification depends on the facts and the principal or primary supply. A non-intermediary supplier may avail export of services only if the statutory conditions are satisfied.