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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 ..... rmediaries" to overseas entities under GST law and whether they qualify to be "export of services" or otherwise. 2. In order to ensure uniformity in the implementation of the provisions of the law across the State, the Commissioner, in exercise of its powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (hereinafter referred to as "CGGST Act"), hereby clarifies the issues in succeeding paragraphs. 3. Intermediary has been defined in 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 service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST 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 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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