https://www.taxtmi.com/circulars?id=69821 Clarification is issued on the GST treatment of supply of Information Technology Enabled Services (ITeS), focusing on whether the supplier acts as an intermediary or supplies services on its own account. Intermediary services require at least three parties, involve arranging or facilitating a supply between two persons, and are identified through features such as documentary authorization, identifiable commission, and separation from the main supply. The circular illustrates the distinction through call centre, order procurement, insurance claims processing, and technical support examples, and states that a non-intermediary ITeS supplier may qualify for export of services if the statutory conditions are satisfied. en-us Thu, 24 Oct 2019 00:00:00 +0530 Wed, 29 Apr 2026 12:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69821 Clarification is issued on the GST treatment of supply of Information Technology Enabled Services (ITeS), focusing on whether the supplier acts as an intermediary or supplies services on its own account. Intermediary services require at least three parties, involve arranging or facilitating a supply between two persons, and are identified through features such as documentary authorization, identifiable commission, and separation from the main supply. The circular illustrates the distinction through call centre, order procurement, insurance claims processing, and technical support examples, and states that a non-intermediary ITeS supplier may qualify for export of services if the statutory conditions are satisfied. Circulars GST - States Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69821