https://www.taxtmi.com/circulars?id=62126 Clarification that intermediary status hinges on whether a supplier arranges or facilitates supplies for others or supplies services on his own account; ITeS activities supplied on the supplier's own account (such as back office, call centres, data processing, payroll, website services) are not intermediaries, while facilitative back end support services that arrange or enable a client's supply are intermediaries. Mixed cases require fact specific determination of the principal supply. Non intermediary ITeS suppliers may qualify as export of services only if supplier and recipient locations, place of supply, receipt of payment in convertible foreign exchange, and distinct establishment conditions are all satisfied. en-us Fri, 19 Jul 2019 00:00:00 +0530 Fri, 09 Aug 2019 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62126 Clarification that intermediary status hinges on whether a supplier arranges or facilitates supplies for others or supplies services on his own account; ITeS activities supplied on the supplier's own account (such as back office, call centres, data processing, payroll, website services) are not intermediaries, while facilitative back end support services that arrange or enable a client's supply are intermediaries. Mixed cases require fact specific determination of the principal supply. Non intermediary ITeS suppliers may qualify as export of services only if supplier and recipient locations, place of supply, receipt of payment in convertible foreign exchange, and distinct establishment conditions are all satisfied. Circulars GST - States Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62126