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

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..... ices, 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 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 .....

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..... 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 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 .....

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..... e 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 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 servic .....

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