https://www.taxtmi.com/circulars?id=67540 The circular clarifies that an intermediary arranges or facilitates supplies but excludes persons supplying services on their own account; suppliers of ITeS who provide services on their own account are not intermediaries, whereas those who only facilitate a client's supplies are intermediaries. When both types of services are provided, intermediary status is fact specific and depends on the principal supply. A supplier who is not an intermediary may qualify as an export of services only if supplier and recipient locations, place of supply, convertible foreign exchange payment, and distinct establishment criteria are satisfied. en-us Fri, 02 Aug 2019 00:00:00 +0530 Wed, 19 Jun 2024 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67540 The circular clarifies that an intermediary arranges or facilitates supplies but excludes persons supplying services on their own account; suppliers of ITeS who provide services on their own account are not intermediaries, whereas those who only facilitate a client's supplies are intermediaries. When both types of services are provided, intermediary status is fact specific and depends on the principal supply. A supplier who is not an intermediary may qualify as an export of services only if supplier and recipient locations, place of supply, convertible foreign exchange payment, and distinct establishment criteria are satisfied. Circulars GST - States Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67540