Clarification on doubts related to supply of Information Technology enabled Services (ITeS services)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt of India, New Delhi. Various representations have been received seeking clarification on issues related to supply of Information Technology enabled Services (hereinafter referred to as "ITeS services") such as call centre, business process outsourcing services, etc. and "Intermediaries" to overseas entities under GST law and whether they qualify to be "export of services" or otherwise. 2.  The matter has been examined. In view of the difficulties being faced by the trade and industry and to ensure uniformity in the  implementation of the provisions of the law across field formations, the Commissioner, in exercise of its powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (i)  back office operations; (ii) call centres or contact centre services; (iii)  data processing and data mining; (iv)  insurance claim processing; (v)  legal databases; (vi)  creation and maintenance of medical transcription excluding medical advice; (vii)  translation services; (viii)  payroll; (ix)  remote maintenance; (x)  revenue accounting; (xi)  support centres; (xii)  website services; (xiii)  data search integration and analysis; (xiv)  remote education excluding education content development; or (xv)  clinical database management servic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uch as order placement and delivery and logistical support, obtaining relevant Government clearances, transportation of goods, post-sales support and other services, etc.). The supplier of such services will fall under the ambit of intermediary under sub-section (13) of section 2 of the  IGST Act as these services are merely for arranging or facilitating the supply of goods or services or both between two or more persons. In other words, a supplier "A" supplying backend services as mentioned in this scenario to the customer "C" of his client "B" would be intermediary in terms of sub-section (13) of section 2 of the IGST Act. 5.3 Scenario - III: The supplier of ITeS services supplies back end services, as listed in para 4 above, o....