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TMI BlogClarification on doubts related to supply of Information Technology enabled Services (ITeS services).X X X X Extracts X X X X X X X X Extracts X X X X ..... ualify 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 Chief Commissioner of State tax, in exercise of the powers conferred by section 168 (1) of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as "GGST Act"), hereby clarifies the issues in succeeding paragraphs. 3. Intermediary has been defined in the sub-section (13) of section 2 of the Integrated Goods and Service Tax Act, 2017(hereinafter referred to as "IGST" Act) as under - "Intermediary means a broker, an agent or any other person, by whatever name called, who ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) website services; (xiii) data search integration and analysis; (xiv) remote education excluding education content development; or (xv) clinical database management services excluding clinical trials, but does not include any research and development services whether or not in the nature of contract research and development services." 5. There may be various possible scenarios when a supplier of ITeS services located in India supplies services for and on behalf of a client located abroad. These scenarios have been examined and are being discussed in detail hereunder: 5.1 Scenario-I: The supplier. of ITeS services supplies backend services as listed in para 4 above. In such a scenario, the supplier will not fall under the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 2 of the IGST Act. 5.3 Scenario-III: The supplier of ITeS services supplies backend services, as listed in para 4 above, on his own account along with arranging or facilitating the supply of various support services during pre-delivery, delivery and post-delivery of supply for and on behalf of the client located abroad. In this case, the supplier is supplying two set of services, namely ITeS services and various support services to his client or to the customer of the client. Whether the supplier of such services would fall under the ambit of intermediary under sub-section (13) of section 2 of the IGST Act will depend on the facts and circumstances of each case. In other words, whether a supplier "A" supplying services listed in para ..... X X X X Extracts X X X X X X X X Extracts X X X X
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