https://www.taxtmi.com/circulars?id=70153 Clarification is issued on the GST treatment of Information Technology Enabled Services supplied to recipients outside India, especially whether such supplies amount to intermediary services or exports of services. A supplier of ITeS or back-end services rendered on its own account is not an intermediary merely because the services are provided to, or for, a foreign client or its consumers. However, where the supplier only arranges or facilitates supplies between a foreign client and its consumers, it is an intermediary. Mixed cases depend on the facts and the principal supply. A non-intermediary supplier may avail export of services treatment if the statutory conditions are met. en-us Sat, 23 Sep 2017 00:00:00 +0530 Thu, 18 Jun 2026 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70153 Clarification is issued on the GST treatment of Information Technology Enabled Services supplied to recipients outside India, especially whether such supplies amount to intermediary services or exports of services. A supplier of ITeS or back-end services rendered on its own account is not an intermediary merely because the services are provided to, or for, a foreign client or its consumers. However, where the supplier only arranges or facilitates supplies between a foreign client and its consumers, it is an intermediary. Mixed cases depend on the facts and the principal supply. A non-intermediary supplier may avail export of services treatment if the statutory conditions are met. Circulars GST - States Sat, 23 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70153