https://www.taxtmi.com/circulars?id=71392 ITeS supplied on the supplier's own account to an overseas client or its customer do not constitute intermediary services, even if rendered on the client's behalf. A supplier is an intermediary where it merely arranges or facilitates the overseas client's supply to customers. Mixed supplies of own-account ITeS and facilitation support require a fact-specific assessment of the principal or main supply. A non-intermediary supplier may qualify for export of services treatment if the supplier is in India, the recipient and place of supply are outside India, payment is in convertible foreign exchange, and the parties are not merely establishments of a distinct person. en-us Fri, 26 Jul 2019 00:00:00 +0530 Mon, 21 Sep 2026 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71392 ITeS supplied on the supplier's own account to an overseas client or its customer do not constitute intermediary services, even if rendered on the client's behalf. A supplier is an intermediary where it merely arranges or facilitates the overseas client's supply to customers. Mixed supplies of own-account ITeS and facilitation support require a fact-specific assessment of the principal or main supply. A non-intermediary supplier may qualify for export of services treatment if the supplier is in India, the recipient and place of supply are outside India, payment is in convertible foreign exchange, and the parties are not merely establishments of a distinct person. Circulars GST - States Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71392