https://www.taxtmi.com/circulars?id=62452 Clarification explains that a supplier who provides ITeS on his own account is not an intermediary, whereas a supplier who only arranges or facilitates a client's supply by providing support services will be an intermediary. When both ITeS and facilitation services are supplied together, intermediary status depends on which service is the principal supply. Suppliers who are not intermediaries may qualify as export of services if all statutory conditions-supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange, and non-distinct person relationship-are satisfied. en-us Fri, 02 Aug 2019 00:00:00 +0530 Sat, 14 Sep 2019 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62452 Clarification explains that a supplier who provides ITeS on his own account is not an intermediary, whereas a supplier who only arranges or facilitates a client's supply by providing support services will be an intermediary. When both ITeS and facilitation services are supplied together, intermediary status depends on which service is the principal supply. Suppliers who are not intermediaries may qualify as export of services if all statutory conditions-supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange, and non-distinct person relationship-are satisfied. Circulars GST - States Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62452