https://www.taxtmi.com/circulars?id=61846 Clarification explains that a supplier of ITeS services who supplies services on his own account is not an intermediary under the IGST Act, while a supplier whose role is merely to arrange or facilitate the supply of goods or services for a foreign client will be an intermediary; where both activities occur classification depends on facts and which service is the principal supply. A non intermediary supplier may qualify as export of services if supplier and recipient locations, place of supply, convertible foreign exchange payment and independent establishment criteria are satisfied. en-us Thu, 18 Jul 2019 00:00:00 +0530 Thu, 05 Dec 2019 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61846 Clarification explains that a supplier of ITeS services who supplies services on his own account is not an intermediary under the IGST Act, while a supplier whose role is merely to arrange or facilitate the supply of goods or services for a foreign client will be an intermediary; where both activities occur classification depends on facts and which service is the principal supply. A non intermediary supplier may qualify as export of services if supplier and recipient locations, place of supply, convertible foreign exchange payment and independent establishment criteria are satisfied. Circulars GST Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61846