https://www.taxtmi.com/circulars?id=71628 ITeS supplied on the supplier's own account to an overseas client or that client's customer is not intermediary service, even where the supplier performs back-end functions. A supplier is an intermediary where it merely arranges or facilitates the overseas client's supply to customers, including through delivery, logistics, clearance or post-sales support. Mixed own-account and facilitative supplies require a fact-specific determination of the principal supply. Non-intermediary ITeS may receive export of services treatment if the prescribed location, place-of-supply, foreign-exchange payment and distinct-establishment conditions are met. en-us Mon, 22 Jul 2019 00:00:00 +0530 Sat, 17 Oct 2026 13:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71628 ITeS supplied on the supplier's own account to an overseas client or that client's customer is not intermediary service, even where the supplier performs back-end functions. A supplier is an intermediary where it merely arranges or facilitates the overseas client's supply to customers, including through delivery, logistics, clearance or post-sales support. Mixed own-account and facilitative supplies require a fact-specific determination of the principal supply. Non-intermediary ITeS may receive export of services treatment if the prescribed location, place-of-supply, foreign-exchange payment and distinct-establishment conditions are met. Circulars GST - States Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71628