https://www.taxtmi.com/circulars?id=61888 The circular clarifies that a supplier of ITeS who supplies backend services on his own account is not an intermediary, whereas a supplier whose role is limited to arranging or facilitating pre delivery, delivery or post delivery support is an intermediary. Where a supplier performs both types of services, intermediary status depends on which service is the principal supply. Non intermediary ITeS suppliers may claim export of services benefits if statutory conditions regarding location, place of supply, convertible foreign exchange receipt, and distinct establishments are met. en-us Fri, 19 Jul 2019 00:00:00 +0530 Sat, 20 Jul 2019 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61888 The circular clarifies that a supplier of ITeS who supplies backend services on his own account is not an intermediary, whereas a supplier whose role is limited to arranging or facilitating pre delivery, delivery or post delivery support is an intermediary. Where a supplier performs both types of services, intermediary status depends on which service is the principal supply. Non intermediary ITeS suppliers may claim export of services benefits if statutory conditions regarding location, place of supply, convertible foreign exchange receipt, and distinct establishments are met. Circulars GST - States Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61888