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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 ..... di, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 2nd Aug., 2019. Madam/Sir, Subject: Clarification on doubts related to supply of Information Technology enabled Services (ITeS services). Various representations have been received seeking clarification on issues related to supply of Information Technology enabled Services (hereinafter referred to as ITeS 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 other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Rules, 1962 which pertains to Safe Harbour Rules for international transactions. It defines ITeS services as- information technology enabled services means the following business process outsourcing services provided mainly with the assistance 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 acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 between two or more persons. In other words, a supplier A supplying backend services as men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (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 establishments of a distinct person in accordance with Explanation 1 in section 8 . 7. This Circular shall come into force w.e.f. 18.07.2019. 8. Difficulty, if any, in the implementation of this C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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