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 ..... rvices (ITeS services). Various representations have been received seeking clarification on issues related to supply of Information Technology enabled Services (hereinafter referred to as 1TeS services ) such as call center, 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, in exercise of its powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (hereinafter refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistance or use of information technology, namely:- (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; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the IGST Act. 5.2 Scenario -II: The supplier of backend services located in India arranges or facilitates the supply of goods or services or both by the client located abroad to the customers of client. Such backend services may include support services, during pre-delivery, delivery and post-delivery of supply (such 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 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (13) of section 2 of the IGST Act, can avail benefits of export of services if he satisfies the criteria mentioned in sub-section (6) of section 2 of the IGST Act, which reads as under - export of services means the supply of any service when, (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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