https://www.taxtmi.com/circulars?id=62080 Clarifies that a provider of ITeS services who supplies services on its own account is not an intermediary, while a provider whose role is limited to arranging or facilitating another's supply will be an intermediary; mixed cases require fact specific determination of the principal supply. Suppliers not being intermediaries may qualify for export of services benefits if they meet the conditions regarding supplier and recipient locations, place of supply, receipt of payment in convertible foreign exchange, and absence of mere establishment relationships. en-us Mon, 29 Jul 2019 00:00:00 +0530 Wed, 07 Aug 2019 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62080 Clarifies that a provider of ITeS services who supplies services on its own account is not an intermediary, while a provider whose role is limited to arranging or facilitating another's supply will be an intermediary; mixed cases require fact specific determination of the principal supply. Suppliers not being intermediaries may qualify for export of services benefits if they meet the conditions regarding supplier and recipient locations, place of supply, receipt of payment in convertible foreign exchange, and absence of mere establishment relationships. Circulars GST - States Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62080