https://www.taxtmi.com/circulars?id=62113 Suppliers providing ITeS on their own account are not intermediaries even when supplying to a client or the client's customers; suppliers who merely arrange or facilitate a foreign client's supply (pre delivery, delivery, post delivery support) are intermediaries. Where both types of services are supplied, intermediary status is fact specific and depends on which service is the principal supply. Non intermediary suppliers that satisfy the export criteria-supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange, and distinct establishments not applicable-may avail export of services treatment. en-us Fri, 26 Jul 2019 00:00:00 +0530 Thu, 08 Aug 2019 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62113 Suppliers providing ITeS on their own account are not intermediaries even when supplying to a client or the client's customers; suppliers who merely arrange or facilitate a foreign client's supply (pre delivery, delivery, post delivery support) are intermediaries. Where both types of services are supplied, intermediary status is fact specific and depends on which service is the principal supply. Non intermediary suppliers that satisfy the export criteria-supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange, and distinct establishments not applicable-may avail export of services treatment. Circulars GST - States Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62113