https://www.taxtmi.com/circulars?id=65696 Clarifies when ITeS suppliers are treated as intermediaries under the IGST definition and when they may claim export of services benefits. Suppliers who provide ITeS services on their own account are not intermediaries; those who merely arrange or facilitate a client's supply (logistics, clearances, delivery and support) are intermediaries. Mixed cases depend on facts and the principal supply. Non-intermediary suppliers meeting export conditions-supplier in India, recipient and place of supply outside India, payment in convertible foreign exchange, and not merely distinct establishments-may avail export benefits. en-us Thu, 18 Jul 2019 00:00:00 +0530 Mon, 04 Jul 2022 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65696 Clarifies when ITeS suppliers are treated as intermediaries under the IGST definition and when they may claim export of services benefits. Suppliers who provide ITeS services on their own account are not intermediaries; those who merely arrange or facilitate a client's supply (logistics, clearances, delivery and support) are intermediaries. Mixed cases depend on facts and the principal supply. Non-intermediary suppliers meeting export conditions-supplier in India, recipient and place of supply outside India, payment in convertible foreign exchange, and not merely distinct establishments-may avail export benefits. Circulars GST - States Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65696