https://www.taxtmi.com/circulars?id=62602 The circular clarifies that a person who supplies ITeS services on his own account is not an intermediary, while a person whose role is limited to arranging or facilitating another's supply (pre delivery, delivery and post delivery support) is an intermediary. Where both own account ITeS services and facilitation services are supplied together, classification depends on facts and which service is the principal supply. A supplier not treated as an intermediary may qualify as export of services if statutory location, place of supply and convertible foreign exchange payment criteria are satisfied and the parties are not merely distinct establishments of the same person. en-us Tue, 13 Aug 2019 00:00:00 +0530 Fri, 27 Sep 2019 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62602 The circular clarifies that a person who supplies ITeS services on his own account is not an intermediary, while a person whose role is limited to arranging or facilitating another's supply (pre delivery, delivery and post delivery support) is an intermediary. Where both own account ITeS services and facilitation services are supplied together, classification depends on facts and which service is the principal supply. A supplier not treated as an intermediary may qualify as export of services if statutory location, place of supply and convertible foreign exchange payment criteria are satisfied and the parties are not merely distinct establishments of the same person. Circulars GST - States Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62602