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

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..... s ) 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, the Commissioner, in exercise of his powers conferred by section 168 (1) of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as WBGST 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 Ac .....

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..... essing; (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 services excluding clinical trials, but does not include any research and development services whether or not in the nature of contract research and development se .....

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..... ort 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, on his own account along with arranging or facilitating the supply of various support services during pre-delivery, delivery and .....

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