https://www.taxtmi.com/circulars?id=62159 Clarification explains that suppliers of ITeS services who provide those services on their own account are not intermediary under the integrated GST definition, while suppliers who merely arrange or facilitate a client's supply (pre delivery, delivery and post delivery support) are intermediaries. Mixed cases combining ITeS on own account and facilitation/support services require a facts and circumstances analysis to identify the principal supply. Non intermediary ITeS suppliers may qualify as export of services if they meet the criteria of supplier and recipient locations, place of supply outside India, receipt of payment in convertible foreign exchange, and not being merely establishments of a distinct person. en-us Mon, 22 Jul 2019 00:00:00 +0530 Mon, 12 Aug 2019 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62159 Clarification explains that suppliers of ITeS services who provide those services on their own account are not intermediary under the integrated GST definition, while suppliers who merely arrange or facilitate a client's supply (pre delivery, delivery and post delivery support) are intermediaries. Mixed cases combining ITeS on own account and facilitation/support services require a facts and circumstances analysis to identify the principal supply. Non intermediary ITeS suppliers may qualify as export of services if they meet the criteria of supplier and recipient locations, place of supply outside India, receipt of payment in convertible foreign exchange, and not being merely establishments of a distinct person. Circulars GST - States Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62159