https://www.taxtmi.com/circulars?id=62219 The circular clarifies that suppliers of ITeS who supply services on their own account (e.g., back-office operations, call centres, data processing) are not intermediaries, even when serving clients' customers; providers whose role is limited to arranging or facilitating supply (e.g., logistics, order placement, clearances, transportation, post-sales support) are intermediaries. When both types of services coexist, classification depends on facts and which service is the principal supply. Non-intermediary suppliers may claim export of services benefits only if they satisfy the statutory criteria including recipient location, place of supply, and receipt of payment in convertible foreign exchange. en-us Tue, 30 Jul 2019 00:00:00 +0530 Tue, 27 Aug 2019 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62219 The circular clarifies that suppliers of ITeS who supply services on their own account (e.g., back-office operations, call centres, data processing) are not intermediaries, even when serving clients' customers; providers whose role is limited to arranging or facilitating supply (e.g., logistics, order placement, clearances, transportation, post-sales support) are intermediaries. When both types of services coexist, classification depends on facts and which service is the principal supply. Non-intermediary suppliers may claim export of services benefits only if they satisfy the statutory criteria including recipient location, place of supply, and receipt of payment in convertible foreign exchange. Circulars GST - States Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62219