https://www.taxtmi.com/circulars?id=62082 Clarification explains that an intermediary arranges or facilitates supplies and excludes persons who supply services on their own account; a supplier rendering ITeS services on its own account is not an intermediary, whereas a supplier limited to arranging or facilitating clients' supplies (logistics, clearances, post-sales support) is an intermediary. If both types of services are supplied, intermediary status depends on facts and which service is the principal supply. Non-intermediary suppliers may claim export of services only if supplier and recipient locations, place of supply, foreign exchange receipt, and non-distinct-establishment conditions are satisfied. en-us Mon, 22 Jul 2019 00:00:00 +0530 Wed, 07 Aug 2019 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62082 Clarification explains that an intermediary arranges or facilitates supplies and excludes persons who supply services on their own account; a supplier rendering ITeS services on its own account is not an intermediary, whereas a supplier limited to arranging or facilitating clients' supplies (logistics, clearances, post-sales support) is an intermediary. If both types of services are supplied, intermediary status depends on facts and which service is the principal supply. Non-intermediary suppliers may claim export of services only if supplier and recipient locations, place of supply, foreign exchange receipt, and non-distinct-establishment conditions are satisfied. Circulars GST - States Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62082