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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 ..... e and industry and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as "HGST 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 arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices 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 back end services as listed in para 4 above. In such a scenario, the supplier will not fall under the ambit of intermediary under sub-section (13) of section 2 of the IGST Act where these services are provided on his own account by such supplier. Even where a supplier supplies ITe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 4 above as well as support services listed in Scenario -II above to his client "B" and / or to the customer "C" of his client is intermediary or not in terms of sub-section (13) of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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