https://www.taxtmi.com/circulars?id=62074 Intermediary status depends on whether the supplier arranges/facilitates supplies or supplies services on its own account; ITeS suppliers providing services on their own account are not intermediaries, whereas those merely arranging facilitation (logistics, order placement, clearances, post-sales support) are intermediaries. Mixed cases require factual determination focusing on the principal supply. Non-intermediary ITeS suppliers may qualify as export of services only if statutory conditions regarding supplier and recipient locations, place of supply, convertible foreign exchange payment, and distinct person status are satisfied. en-us Fri, 26 Jul 2019 00:00:00 +0530 Wed, 07 Aug 2019 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62074 Intermediary status depends on whether the supplier arranges/facilitates supplies or supplies services on its own account; ITeS suppliers providing services on their own account are not intermediaries, whereas those merely arranging facilitation (logistics, order placement, clearances, post-sales support) are intermediaries. Mixed cases require factual determination focusing on the principal supply. Non-intermediary ITeS suppliers may qualify as export of services only if statutory conditions regarding supplier and recipient locations, place of supply, convertible foreign exchange payment, and distinct person status are satisfied. Circulars GST - States Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62074