https://www.taxtmi.com/circulars?id=64199 Clarifies that an intermediary arranges or facilitates supplies but excludes persons supplying services on their own account; suppliers of ITeS providing services on their own account are not intermediaries, while suppliers who only arrange or facilitate pre delivery, delivery, or post delivery support are intermediaries. Mixed supplies require a facts and circumstances inquiry to identify the principal supply. Suppliers who are not intermediaries may qualify as export of services if the supplier and recipient locations, place of supply, convertible foreign exchange receipt, and distinct establishment conditions are satisfied. en-us Mon, 27 Jul 2020 00:00:00 +0530 Mon, 27 Jul 2020 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64199 Clarifies that an intermediary arranges or facilitates supplies but excludes persons supplying services on their own account; suppliers of ITeS providing services on their own account are not intermediaries, while suppliers who only arrange or facilitate pre delivery, delivery, or post delivery support are intermediaries. Mixed supplies require a facts and circumstances inquiry to identify the principal supply. Suppliers who are not intermediaries may qualify as export of services if the supplier and recipient locations, place of supply, convertible foreign exchange receipt, and distinct establishment conditions are satisfied. Circulars GST - States Mon, 27 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64199